Commonwealth Numbered Acts

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INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 165.1

Guide to Division 165 What this Division is about
A change in the ownership or control of a company can affect:
. whether it can deduct its tax losses of earlier income years; and
. how it calculates its taxable income and tax loss for the income year of the
change. 


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