Tax Laws Amendment (2009 Measures No. 4) Act 2009 (88 of 2009)

Schedule 5   Minor amendments

Part 3   Amendments relating to foreign income tax offsets and foreign losses

Income Tax (Transitional Provisions) Act 1997

275   Subsection 770-100(3)

Omit "end of the deduction year", substitute "latest time (the latest transfer time ) the loss was transferred to the head company".