Adjustments on change of accounting basis (ss 315-319)

Contents

Section 315 – Introduction to sections 316 to 319 [CTA 2009 s 315] Section commentary
Section 316 – Change of basis of accounting involving change of value [CTA 2009 s 316] Section commentary
Section 317 – Carrying value [CTA 2009 s 317] Section commentary
Section 318 – Change of accounting policy following cessation of loan relationship [CTA 2009 s 318] Section commentary
Section 319 – General power to make regulations about changes in accounting policy [CTA 2009 s 319] Section commentary

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