Introduction Overview Overview Section 315: Supplement in respect of a pre-commencement accounting period
1050.This section sets out when a company may qualify for pre-commencement supplement, and how the supplement is given effect. It is based on paragraph 9 of Schedule 19C to ICTA.
1051.Supplement is given as a percentage of the “reference amount”, which is defined in section 319. “Pre-commencement period” is defined in section 309.