Income Tax (Transitional Provisions) Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

Division 375 - Australian films  

Subdivision 375-G - Film losses  

SECTION 375-100  

375-100   Film component of tax loss for 1997-98 or later income year  

To work out the film component (if any) of your tax loss for the 1997-98 income year or a later income year, apply former section 375-805 of the Income Tax Assessment Act 1997 .