FINANCIAL CORPORATIONS (TRANSFER OF ASSETS AND LIABILITIES) ACT 1993 (ARCHIVE)
SCHEDULE 2
Conditions for transfer
SECTION 170-132 (ARCHIVE)
170-132
THE LOSS YEAR
The *loss year must be either:
(a) the income year in which the Financial Corporations (Transfer of Assets and Liabilities) Act 1993 commenced; or
(b) an earlier income year.
NET CAPITAL LOSSES AND THE INCOME TAX ASSESSMENT ACT 1997
Part 1 - Replacement of sections 170-110 to 170-145
View history note
Hide history noteThe *loss year must be either:
(a) the income year in which the Financial Corporations (Transfer of Assets and Liabilities) Act 1993 commenced; or
(b) an earlier income year.
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