New Business Tax System (Integrity and Other Measures) Act 1999 (Incorporating amendments up to Act No. 78 of 2001) (169 of 1999)
Schedule 5 Transfers of losses within wholly-owned company groups
Income Tax Assessment Act 1997
9 At the end of section 170-170
Add:
Note: This Subdivision is disregarded in calculating the attributable income of a CFC: see section 410 of the Income Tax Assessment Act 1936.
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