Tax Laws Amendment (2011 Measures No. 9) Act 2012 (12 of 2012)
Schedule 6
Part 6 Asterisks
Division 2 Trading stock and revenue assets
Income Tax Assessment Act 1997
40 Subsection 165-115BB(2) (paragraph (a) of the definition of previous capital losses, deductions or trading stock losses )
Omit “trading stock losses”, substitute “*trading stock losses”.
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