Taxation Laws Amendment Act (No. 3) 1994 (138 of 1994)
Part 2 AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936
Division 3 Amendments relating to foreign investment funds and controlled foreign companies
Sub-Division G Amendments relating to FIF loss deductions
26 Losses of previous years
Section 160AFD of the Principal Act is amended by inserting "(other than a deduction under section 532 or 533)" after "any deduction" in the definition of "foreign income deduction" in subsection (9).
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