Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005 (147 of 2005)
Schedule 1 Loss recoupment rules for companies etc.
Income Tax Assessment Act 1997
114 Paragraph 707-125(5)(a)
Repeal the paragraph, substitute:
(a) the income year in which occurred the first time mentioned in subsection 166-5(6); or
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