Amendments
The e-Tax Guide has been updated with the following changes:
- Paragraphs 2.1c, 4.1b and 4.4 amended to include “current carry-back relief” and “enhanced carry-back relief”.
- Footnote 4 inserted to make reference to the e-Tax Guide on “enhanced carry-back relief system”.
- Footnote 6 has been renumbered to section 37D of the ITA.
- Paragraph 6.5 amended to include clarification on tax treatment of unabsorbed donation after waiver of shareholding test has been granted.
