Section DV 22 — Income Tax Act 2007: Owners of look-through companies

DV 22 Owners of look-through companies A person who has an effective look-through interest for a look-through company has a deduction to the extent to which a deduction results from the application of subpart HB (Look-through companies) to them and the look-through company. Defined in this Act: deduction , effective look-through interest , look-through company Section DV 22: inserted, on 1 April 2011 (applying for income years beginning on or after 1 April 2011), by section 45(1) of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).