Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 707.345

Other provisions are subject to this Subdivision

                   The rules in this Subdivision are additional to the provisions of this Act about * utilising losses that are outside this Subdivision. Those provisions have effect subject to this Subdivision.

Table of sections

707-400    Head company's business before and after consolidation not compared

707-410    Exit history rule does not treat entity as having made a loss

707-415    Application of losses with nil available fraction for certain purposes



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