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

279   Section 770-170 (heading)

Repeal the heading, substitute:

770-170 Reducing an unutilised CFC loss amount