Commonwealth Consolidated Acts

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 355.610

    If the core technology is not a depreciating asset, you can deduct the undeducted expenditure in equal proportions over a period of 5 income years starting in the first income year commencing on or after 1   July 2011.

Table of Subdivisions

375 - G   Film losses

Table of sections

375 - 100   Film component of tax loss for 1997 - 98 or later income years

375 - 105   Film component of tax loss for 1989 - 90 to 1996 - 97 income years

375 - 110   Film loss for 1989 - 90 or later income year