Income Tax Assessment Act 1997
SDiv166-A
Amended by:
Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005 (assent 14/12/2005)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl79
Commenced | Action | Note |
14/12/2005 | Substitute | Title 'Subdivision 166-A - Deducting tax losses of earlier income years' |