New International Tax Arrangements (Participation Exemption and Other Measures) Act 2004 (96 of 2004)
Schedule 1 CGT concession: active foreign companies
Income Tax Assessment Act 1997
4 Subsection 960-60(1) (paragraph (a) in the cell at table item 4, column headed 'with effect from the start of...')
Omit "statutory accounting period (within the meaning of Part X of the Income Act Assessment Act 1936)", substitute "*statutory accounting period".
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
