Income Tax (Transitional Provisions) Act 1997
If you incurred a film loss for the purposes of former section 79F (Film losses of 1989-90 to 1996-97 years of income) of the Income Tax Assessment Act 1936 in any of the 1989-90 to 1996-97 income years, that film loss is the film component of your tax loss for that income year.
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