Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005 (147 of 2005)

Schedule 1   Loss recoupment rules for companies etc.

Income Tax Assessment Act 1997

39   Subsection 165-96(1) (note 2)

Omit "in the loss year or the income year", substitute "in the period from the start of the loss year to the end of the income year".