Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 832.780

Section 832-20 applies to Division 230 losses

                   To avoid doubt, the reference in paragraph 832-20(1)(a) to a loss includes:

                     (a)  a loss from a * Division 230 financial arrangement; and

                     (b)  an amount treated under section 832-790 as a separate loss from a Division 230 financial arrangement.



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