Treasury Laws Amendment (Timor Sea Maritime Boundaries Treaty) Act 2019 (59 of 2019)
Schedule 2 Other amendments
Income Tax Assessment Act 1997
9 Section 11-55 (table item headed "tax loss transfers")
After:
|
consideration received by loss company from income company, net capital loss |
|
insert:
|
consideration received for transfer of tax losses relating to transitioned petroleum activities |
|
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