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INCOME TAX ASSESSMENT ACT 1936 - SECT 102AAZC Modified application of loss provisions--pre-1990-91 losses

INCOME TAX ASSESSMENT ACT 1936 - SECT 102AAZC

Modified application of loss provisions--pre-1990-91 losses

    In calculating the attributable income of a trust estate of a year of income, no deductions are allowable under Division   36 of the Income Tax Assessment Act 1997 in respect of tax losses of a year of income earlier than the year of income commencing on 1   July 1990.

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