“Post-realisation years” definition of section 24JB of ITA

Posted on by admin_kmos

‘post-realisation years’, in relation to a covered person, means-

 

(a)     the year of assessment immediately succeeding the realisation year;

 

(b)     the year of assessment immediately succeeding the year of assessment contemplated in paragraph (a);and

 

(c)     the year of assessment immediately succeeding the year of assessment contemplated in paragraph (b);