Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 832-780 832-780 Section 832-20 applies to Division 230 losses
To avoid doubt, the reference in paragraph 832-20(1)(a) to a loss includes:
(a) a loss from a *Division 230 financial arrangement; and
(b) an amount treated under section 832-790 as a separate loss from a Division 230 financial arrangement.
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