Taxation Laws Amendment Act (No. 5) 2003 (142 of 2003)
Schedule 8 Tax losses
Income Tax Assessment Act 1997
19 Subsection 995-1(1) (at the end of the definition of loss year )
Add:
Note: The meaning of loss year in sections 36-10, 165-70 and 175-35 is modified by section 36-55 for a corporate tax entity that has an amount of excess franking offsets.
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