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Div 375 repealed by No 164 of 2007, s 3 and Sch 10 item 71, effective 1 July 2010.

Subdiv 375-G repealed by No 164 of 2007, s 3 and Sch 10 item 71, effective 1 July 2010.

S 375-820 repealed by No 164 of 2007, s 3 and Sch 10 item 71, effective 1 July 2010. S 375-820 formerly read:

SECTION 375-820 Order in which tax losses are to be deducted  
375-820
If, for an income year, you have ^* net exempt film income, ^* net assessable film income, or both, you deduct your ^* film losses (in the order in which you incurred them) before any other ^* tax losses of the same or any other ^* loss year.