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| Issue: IQ 1 and IQ 2, IA 2(5), IA 7, IA
7(5), IE 3(1) and IE 1 |
| Submission Number |
90 |
| Submitter |
Deloitte |
Section / Provision Income Tax Act 2007 |
IQ 1 and IQ 2, IA 2(5), IA 7, IA 7(5) |
Section / Provision Income Tax Act 2004 |
IE 3(1) and IE 1 |
Date Received |
15/10/08 |
| Description of issue |
The ability to carry
forward an attributed CFC net loss is in doubt as the general
rules do not appear to apply. |
| Section / Provision Income Tax Act 1994 |
IE 3(1) and IE 1 |
| Status |
Finalised |
| Outcome |
The Panel considers on balance no unintended
legislative change arises in respect of section IQ 1 and subpart
IA of the Income Tax Act 2007. Refer
to Policy Advice Division to consider retrospective
clarification of the Income Tax Act 2007. |
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