Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Act 2005 (147 of 2005)

Schedule 1   Loss recoupment rules for companies etc.

Income Tax Assessment Act 1997

165   Subsection 995-1(1)

Insert:

tracing rule means a rule in one of the following sections:

(a) section 166-225;

(b) section 166-230;

(c) section 166-240;

(d) section 166-245;

(e) section 166-255;

(f) section 166-260.