Taxation Laws Amendment Act (No. 3) 2002 (97 of 2002)

Schedule 1   Goods and services tax

Part 3   Income tax-related transactions

A New Tax System (Goods and Services Tax) Act 1999

14   Section 195-1

Insert:

net capital loss has the meaning given by subsection 995-1(1) of the *ITAA 1997.

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