Tax Laws Amendment (2011 Measures No. 2) Act 2011 (41 of 2011)
Schedule 5
Part 24 Prevention of double counting for direct value shifts
Income Tax Assessment Act 1997
164 At the end of subsection 725-255(2)
Add:
Note: If subsection 725-250(3) is relevant, it will affect all the uplifts worked out under all those items.
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).
