New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 (90 of 2002)

Schedule 8   Consolidation: amendment of transitional provisions for losses

Income Tax (Transitional Provisions) Act 1997

5   Subsection 707-325(5) (heading)

Repeal the heading, substitute:

Choice to work out available fraction using this section