Taxation Laws Amendment Act (No. 3) 1994 (138 of 1994)

Part 2   AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 3   Amendments relating to foreign investment funds and controlled foreign companies

Sub-Division G   Amendments relating to FIF loss deductions

26   Losses of previous years

Section 160AFD of the Principal Act is amended by inserting "(other than a deduction under section 532 or 533)" after "any deduction" in the definition of "foreign income deduction" in subsection (9).