Income Tax Assessment Act 1997

Div 375 repealed by No 164 of 2007, s 3 and Sch 10 item 71, effective 1 July 2010.

Subdiv 375-G repealed by No 164 of 2007, s 3 and Sch 10 item 71, effective 1 July 2010.

S 375-800 repealed by No 164 of 2007, s 3 and Sch 10 item 71, effective 1 July 2010. S 375-800 formerly read:

SECTION 375-800 What this Subdivision is about  
375-800

A tax loss may have a film component if you incurred film deductions in the loss year. If so, the film component is regarded as a separate tax loss. You can deduct the film loss from your film income only.