Income Tax Assessment Act 1997
Subdiv 175-CB inserted by No 46 of 1998.
This Subdivision sets out cases where the Commissioner may prevent a company, in working out its *net capital gain or *net capital loss for an income year, from applying all or part of a capital loss it made during the income year. This is called disallowing the capital loss or part.
S 175-55 inserted by No 46 of 1998.
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