Commonwealth Numbered Acts

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INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 195.1

Guide to Subdivision 195-A What this Subdivision is about
This Division contains rules about the income tax treatment of:
. pooled development funds (PDFs)
. shares in PDFs.

Table of sections Working out a PDF's taxable income and tax loss
195-5    Deductibility of PDF tax losses

195-10    PDF cannot transfer tax loss

195-15    Tax loss for year in which company becomes a PDF


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