Tax Laws Amendment (2004 Measures No. 7) Act 2005 (41 of 2005)
Schedule 6 Consolidation
Part 5 Insurance companies
Income Tax (Transitional Provisions) Act 1997
30 At the end of subsection 707-325(5)
Note: For the purposes of paragraph (5)(a), ignore losses to which section 713-535 (Losses of entities whose membership interests are virtual PST assets of life insurance companies) of the Income Tax Assessment Act 1997 applies. See section 707-355 of this Act.