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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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