Tax Laws Amendment (2009 Measures No. 4) Act 2009 (88 of 2009)
Schedule 4 Consolidation: application of losses with nil available fraction
Income Tax Assessment Act 1997
3 Subsection 243-35(2) (method statement, at the end of step 1)
Add:
Note: The amount of a capital allowance deduction may be reduced under section 707-415.
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