New Business Tax System (Consolidation and Other Measures) Act 2003 (16 of 2003)
Schedule 26 Loss integrity rules: global method of valuing assets
Income Tax (Transitional Provisions) Act 1997
6 Paragraph 165-115ZD(2)(a)
Omit "loss referred to in paragraph (1)(a)", substitute "realised loss (see subsection (1) or (5), as appropriate, of this section)".
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