Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 832.780

    To avoid doubt, the reference in paragraph   832 - 20(1)(a) to a loss includes:

  (a)   a loss from a * Division   230 financial arrangement; and

  (b)   an amount treated under section   832 - 790 as a separate loss from a Division   230 financial arrangement.