Tax Laws Amendment (2004 Measures No. 2) Act 2004 (83 of 2004)
Schedule 1 Life insurance companies
Part 3 Amendments commencing on 24 October 2002
Income Tax Assessment Act 1997
98 Subparagraph 713-530(1)(c)(ii)
Repeal the subparagraph, substitute:
(ii) the head company has a *tax loss of the *complying superannuation class.
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