Income Tax Act 2007 section 917

Supplementary

Section 917 provides supplementary rules that support the main provisions in sections 914 to 916 concerning the tax treatment of certain transactions or arrangements.

• This section contains additional supporting provisions that work alongside sections 914 to 916
• It ensures the correct application of the rules set out in those earlier sections by providing necessary supplementary detail
• The section is derived from section 101(8) and (9) of the Finance Act 2004
• It was subsequently amended by section 34(1)(b) of the Finance Act 2021