Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

Division 417 - Timor Sea petroleum  

Subdivision 417-D - Transferring or applying tax losses  

SECTION 417-110  

417-110   Continuity of ownership and business continuity tests  
Section 165-10 does not apply to a *tax loss that meets the requirements of:

(a) paragraphs 417-90(1)(a) and (b); or

(b) paragraphs 417-90(2)(a) and (b).