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TDS 22/11
Issued
16 Jun 2022

“Negative income” adjustment, RWT credit, time bar

Income Tax:  Whether the Taxpayer is entitled to a “negative income” adjustment as a consequential adjustment to avoid double taxation.  Whether the time bar applies.  Whether the Taxpayer is entitled to the resident withholding tax (RWT) credit it claimed.  Whether the net loss amount should be adjusted.

To be published in the August 2022 Tax Information Bulletin

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