Tax Laws Amendment (2009 Measures No. 4) Act 2009 (88 of 2009)
Schedule 5 Minor amendments
Part 3 Amendments relating to foreign income tax offsets and foreign losses
Income Tax (Transitional Provisions) Act 1997
275 Subsection 770-100(3)
Omit "end of the deduction year", substitute "latest time (the latest transfer time ) the loss was transferred to the head company".
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