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Draft Taxation Ruling TR 97/D2 - Income Tax: Treatment of an amount of 'excess deduction' in the calculation of a loss

Published on 04 Apr 97 by THE TAX INSTITUTE

Draft Taxation Ruling TR 97/D2 contains the initial views of the Australian Taxation Office (the ATO) on the proper interpretation and operation of sections 122DG, 122JE and 124ADG of the Income Tax Assessment Act 1936 (the Act). Whilst the comments are made in in this submission relate to section 122DG, they apply equally to sections 122JE and 124ADG.

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AUSTRALIAN SOCIETY OF CERTIFIED PRACTISING ACCOUNTANTS
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TAXPAYERS AUSTRALIA INC
Current at 19 November 2004

TAX POLICY & RESEARCH DIVISION
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CPA AUSTRALIA
Current at 19 November 2004

 

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