Taxation Laws Amendment Act (No. 1) 2004 (101 of 2004)
Schedule 10 Foreign hybrids
Part 2 Amendment of the Income Tax Assessment Act 1997
14 Section 112-97 (after table item 20)
Insert:
|
20A |
An entity becomes or ceases to be a foreign hybrid |
The total cost base and reduced cost base |
Sections 830-80 and 830-85 |
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).
