Income Tax (Transitional Provisions) Act 1997
CHAPTER 2
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LIABILITY RULES OF GENERAL APPLICATION
PART 2-5
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RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS
Division 36
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Tax losses of earlier income years
SECTION 36-100
36-100
Tax losses for the 1997-98 and later income years
To work out your tax loss (if any) for the 1997-98 income year or a later income year, apply the provisions of the Income Tax Assessment Act 1997 about tax losses.
To work out your tax loss (if any) for the 1997-98 income year or a later income year, apply the provisions of the Income Tax Assessment Act 1997 about tax losses.
Start at Division 36 of that Act.
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