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INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 375.820
Order in which tax losses are to be deducted
If, for an income year, you have *net exempt film income, *net assessable film
income, or both, you deduct your *film losses (in the order in which you
incurred them) before any other *tax losses of the same or any other *loss
year.
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