INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 770 - Foreign income tax offsets and foreign losses  

Subdivision 770-A - Transitional foreign losses (common rules)  

Utilising transitional foreign losses

SECTION 770-15   770-15   No special rules if convertible foreign losses total less than or equal to $10,000 or choice made  
(Repealed by No 143 of 2007 )




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.