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08 Mar 077 Income tax: record retention period for losses - TD 2007/2

This final Taxation Determination was issued on 7 March 2007. It was previously released in draft form as TD 2006/D44: see 2006 TAXVINE No 43 (13) (10 November 2006). Its full title is "Income tax: should a taxpayer who has incurred a tax loss or made a net capital loss for an income year retain records relevant to the ascertainment of that loss only for the record retention period prescribed under income tax law?" The answer given is No.

For a copy of TD 2007/2, go here

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