Tax Laws Amendment (2007 Measures No. 5) Act 2007 (164 of 2007)
Schedule 10 Streamlining concessions for Australian films and Australian film production
Part 3 Repeal of Divisions 10B and 10BA
Income Tax Assessment Act 1997
62 Section 36-25 (column 3 of table item 3 in the table headed "Tax losses of entities generally)
Before "Subdivision", insert "Former".