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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 719.305
Available fraction for bundle of losses not affected by concessional rules
To avoid doubt, sections 707 - 325 and 707 - 327 do not
apply for the purposes of working out the available fraction for the bundle of
losses that are taken under subsection 719 - 305(2) of the
Income Tax Assessment Act 1997 to be transferred under Subdivision 707
- A of that Act.
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