A decision of the Commissioner made under section 35 - 55 of the Income Tax Assessment Act 1997 :
(a) before the commencement of Schedule 2 to the Tax Laws Amendment (2009 Budget Measures No. 2) Act 2009 ; and
(b) for one or more income years;
continues to have effect, after that commencement, for those income years despite the amendments made by that Schedule.
Table of sections
36 - 100 Tax losses for the 1997 - 98 and later income years
36 - 105 Tax losses for 1989 - 90 to 1996 - 97 income years
36 - 110 Tax losses for 1957 - 58 to 1988 - 89 income years