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-E - Transitional foreign income tax offsets (special rules for consolidated groups)  

SECTION 770-305   770-305   Exit history rule does not treat leaving entity as having pre-commencement excess foreign income tax  
(Repealed by No 143 of 2007 )




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