Income Tax (Transitional Provisions) Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

Division 375 - Australian films  

Subdivision 375-G - Film losses  

SECTION 375-105  

375-105   Film component of tax loss for 1989-90 to 1996-97 income years  

If you incurred a film loss for the purposes of former section 79F (Film losses of 1989-90 to 1996-97 years of income) of the Income Tax Assessment Act 1936 in any of the 1989-90 to 1996-97 income years, that film loss is the film component of your tax loss for that income year.