Tax Law Improvement Act 1997 (121 of 1997)

Schedule 8   Recoupment

Part 4   Consequential amendments of other Acts

Financial Corporations (Transfer of Assets and Liabilities) Act 1993

52   Subsection 22(4) (definition of Unrecouped deductions)

After “subsection 63(3)”, insert “of this Act or Subdivision 20-A of the Income Tax Assessment Act 1997”.