A decision of the Commissioner made under section 35-55 of the Income Tax Assessment Act 1997 :
(a) before the commencement of Schedule 2 to the Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009 ; and
(b) for one or more income years;
continues to have effect, after that commencement, for those income years despite the amendments made by that Schedule.
Table of sections
36-100 Tax losses for the 1997-98 and later income years
36-105 Tax losses for 1989-90 to 1996-97 income years
36-110 Tax losses for 1957-58 to 1988-89 income years