Chapter 3 – Disallowance of deductions (ss 274-285)

Contents

Section 274 – Application of Chapter and meaning of “total disallowed amount” [TIOPA 2010 s 274] Section commentary
Section 275 – Meaning of “company to which this Chapter applies” [TIOPA 2010 s 275] Section commentary
Section 275A – Meaning of “dual resident investing company” [TIOPA 2010 s 275A] Section commentary
Section 276 – Appointment of authorised company for relevant period of account [TIOPA 2010 s 276] Section commentary
Section 277 – Meaning of “the reporting body” [TIOPA 2010 s 277] Section commentary
Section 278 – Statement of allocated disallowances: submission [TIOPA 2010 s 278] Section commentary
Section 279 – Statement of allocated disallowances: submission of revised statement [TIOPA 2010 s 279] Section commentary
Section 280 – Statement of allocated disallowances: requirements [TIOPA 2010 s 280] Section commentary
Section 280A – Statement of allocated disallowances: dual resident investing companies [TIOPA 2010 s 280A] Section commentary
Section 281 – Statement of allocated disallowances: effect [TIOPA 2010 s 281] Section commentary
Section 282 – Company tax returns [TIOPA 2010 s 282] Section commentary
Section 283 – Power to make regulations about statement of allocated disallowances [TIOPA 2010 s 283] Section commentary
Section 284 – Failure of reporting body to submit statement of allocated disallowances [TIOPA 2010 s 284] Section commentary
Section 284A – Section 284: supplementary [TIOPA 2010 s 284A] Section commentary
Section 285 – Powers to make regulations in relation to reductions under section 284 [TIOPA 2010 s 285] Section commentary

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