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
278 Subsection 770-165(3)
Omit all the words after "sum of the", substitute "reduced unutilised CFC loss amounts in relation to notional assessable income of all classes for the earlier period".