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

5   Application

The amendments made by this Schedule apply on and after 1 July 2002.

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).