Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 417.110

    Section   165 - 10 does not apply to a * tax loss that meets the requirements of:

  (a)   paragraphs 417 - 90(1)(a) and (b); or

  (b)   paragraphs 417 - 90(2)(a) and (b).

Table of sections

417 - 125   Foreign income tax offset