Income Tax (Consequential Amendments) Act 1997 (39 of 1997)

Schedule 1   Consequential amendments of the Income Tax Assessment Act 1936

131   Subsection 116E(1) (definition of prior year loss deduction)

Omit “section 79E, 79F, 80, 80AAA or 80AA”, substitute “Division 36 of the Income Tax Assessment Act 1997”.