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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 719.305

Available fraction for bundle of losses not affected by concessional rules

                   To avoid doubt, sections 707-325 and 707-327 do not apply for the purposes of working out the available fraction for the bundle of losses that are taken under subsection 719-305(2) of the Income Tax Assessment Act 1997 to be transferred under Subdivision 707-A of that Act.



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