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INCOME TAX ASSESSMENT ACT 1997 - SECT 195.25 Applying a PDF's net capital losses

INCOME TAX ASSESSMENT ACT 1997 - SECT 195.25

Applying a PDF's net capital losses

    If a company is a * PDF at the end of an income year for which it has a * net capital loss, it can apply the loss in working out its * net capital gain for a later income year only if it is a PDF throughout the last day of the later income year.

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