Commentary

D7.499 Apportionment of relevant computational items – Non-profit funds

Corporate tax
Corporate tax | Commentary

D7.499 Apportionment of relevant computational items – Non-profit funds

Corporate tax | Commentary

D7.499 Apportionment of relevant computational items – Non-profit funds

The rules in this division apply for accounting periods beginning on or after 1 January 2013. For accounting periods beginning before 1 January 2013 see Division D7.5.

Relevant computational items in a non-profit fund that arise from linked assets, mathematical reserves, a net closing policyholder deferred tax asset and amounts included in the total transitional difference that cannot be allocated to a specific category but which arise from a particular type of business are all to be allocated on a factual basis1.

If the company in question is one of the few that

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