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
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