Commonwealth Consolidated Acts

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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 25.45

Application of section 25 - 45 of the Income Tax Assessment Act 1997

    Section   25 - 45 (which is about deductions for losses by theft etc.) of the Income Tax Assessment Act 1997 applies to a loss discovered in the 1997 - 98 income year or a later income year.

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