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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 165.105

Application of Subdivision 165-CB of the Income Tax Assessment Act 1997

                   Subdivision 165-CB of the Income Tax Assessment Act 1997 (about companies working out the net capital gain and the net capital loss for the income year of the change) applies to assessments for the 1998-99 income year and later income years.

Table of sections

165-115E  Choice to use global method to work out unrealised net loss



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