Taxation Ruling
IT 2013H - Notice of Archival
Taxation (Unpaid Company Tax) treatment of carry forward losses and investment allowance
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Please note that the PDF version is the authorised version of this ruling.
FOI status:
may be releasedNOTICE OF ARCHIVAL
Taxation Ruling IT 2013 is no longer current and has been archived.
The ruling deals with how we treat claims for carry-forward losses and investment allowance that are made by companies that are subject to the Taxation (Unpaid Company Tax) Assessment Act 1982 . That Act only applies to 'bottom of the harbour' schemes that were entered into before 4 December 1980
Commissioner of Taxation
4 September 1996