Statute
Section 102AAZC — Income Tax Assessment Act 1936: Modified application of loss provisions—pre-1990-91 losses
Text of the provision Official document
In calculating the attributable income of a trust estate of a year of income, no deductions are allowable under Division 36 of the Income Tax Assessment Act 1997 in respect of tax losses of a year of income earlier than the year of income commencing on 1 July 1990.
Official source: Federal Register of Legislation
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