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
281 Section 770-170 (method statement, step 1)
Omit "amount applicable under paragraph 770-165(1)(a) to the extent (if any) that the loss", substitute "unutilised CFC loss amount to the extent (if any) that the relevant loss".
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