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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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