Tax Law Improvement Act 1997 (121 of 1997)
Schedule 8 Recoupment
Part 4 Consequential amendments of other Acts
Financial Corporations (Transfer of Assets and Liabilities) Act 1993
52 Subsection 22(4) (definition of Unrecouped deductions)
After “subsection 63(3)”, insert “of this Act or Subdivision 20-A of the Income Tax Assessment Act 1997”.
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