Taxation Laws Amendment Act (No. 5) 2003 (142 of 2003)
Schedule 8 Tax losses
Income Tax Assessment Act 1997
17A Subsection 707-310(3) (table item 6, paragraph (c) of column 2)
Repeal the paragraph, substitute:
(c) any *net assessable film income;
reduced by the amount (the transferee's grossed-up franking offset amount ) worked out in accordance with paragraph (3A)(c)
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