Tax Laws Amendment (2007 Measures No. 4) Act 2007 (143 of 2007)
Schedule 1 New foreign income tax offset rules
Part 4 Consequential and other amendments
Income Tax (Transitional Provisions) Act 1997
195 Subsection 701D-1(1)
After "overall foreign loss", insert "(as defined in former section 160AFD of the Income Tax Assessment Act 1936)".
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