Taxation Laws Amendment Act (No. 1) 2004 (101 of 2004)
Schedule 10 Foreign hybrids
Part 2 Amendment of the Income Tax Assessment Act 1997
7 Section 12-5 (table item headed 'partnerships')
Before:
|
losses, partner's share of partnership loss............................ 90, 92 |
insert:
|
foreign hybrid loss exposure adjustment............................. 830-50 |