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Div 375 repealed by No 164 of 2007, s 3 and Sch 10 item 71, effective 1 July 2010.

Subdiv 375-G repealed by No 164 of 2007, s 3 and Sch 10 item 71, effective 1 July 2010.

S 375-810 repealed by No 164 of 2007, s 3 and Sch 10 item 71, effective 1 July 2010. S 375-810 formerly read:

SECTION 375-810 What is a film loss?  
375-810
If a ^* tax loss has a ^* film component, it is treated as 2 separate ^* tax losses: one (the film loss ) consisting of the film component and the other consisting of the rest (if any).