Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 195.70

    This Subdivision does not prevent a * limited partnership that has ceased to be a * VCLP, an * ESVCLP, an * AFOF or a * VCMP from deducting, in an income year, a * tax loss for a * loss year that occurred before the partnership was a VCLP, ESVCLP, AFOF or VCMP.