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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 842.235

Pre-2012 IMR capital loss

                   The pre-2012 IMR capital loss of an IMR foreign fund for an income year is the sum of the fund's capital losses made in the income year that are attributable to CGT assets that are financial arrangements covered by section 842-245 of the Income Tax Assessment Act 1997 .



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