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
165 Subsection 995-1(1)
Insert:
tracing rule means a rule in one of the following sections:
(a) section 166-225;
(b) section 166-230;
(c) section 166-240;
(d) section 166-245;
(e) section 166-255;
(f) section 166-260.
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