Income Tax (Consequential Amendments) Act 1997 (39 of 1997)
Schedule 4 Consequential amendments of the Financial Corporations (Transfer of Assets and Liabilities) Act 1993
22 Before subsection 24(1)
Insert:
(1A) This section does not enable a right to a deduction for an amount of a loss to be transferred in the 1997-98 year of income or a later year of income.
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