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INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 195.5
Working out a PDF's taxable income and tax loss Deductibility of PDF tax losses
If a company is a *PDF at the end of an income year for which it has a *tax
loss, it can deduct the tax loss in a later income year only if it is a PDF
throughout the later income year.
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