Taxation Laws Amendment Act (No. 1) 1999 (16 of 1999)
Schedule 1 Denial of certain capital losses
Part 2 General on-going rollover etc. scheme amendments
Income Tax Assessment Act 1936
4 At the end of subsection 177C(1)
Add:
; and (e) in a case to which paragraph (ba) applies - the amount of the whole of the capital loss or of the part of the capital loss, as the case may be, referred to in that paragraph.
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