Income Tax Assessment Act 1997

SDiv170-C

Amended by:

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New Business Tax System (Integrity and Other Measures) Act 1999 (assent 10/12/1999)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch5

Commenced	Action	Note
22/02/1999	Insert	Title 'Subdivision 170-C - Provisions applying to both transfers of tax losses and transfers of net capital losses within wholly-owned groups of companies'