INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-5 - CORPORATE TAXPAYERS AND CORPORATE DISTRIBUTIONS  

Division 160 - Corporate loss carry back tax offset  

Subdivision 160-C - Loss carry back choice  

SECTION 160-30   160-30   Transferred tax losses etc. not included  
(Repealed by No 96 of 2014)


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