Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)

Schedule 5   Consolidation

Part 11   Retained cost base assets

2   Division 2 - Rights to future income assets

Income Tax Assessment Act 1997
124   Subparagraph 705-25(5)(c)(ii)

Omit "is incurred.", substitute "is incurred; or".


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).