s 36-100
In forceTax losses for the 1997‑98 and later income years
Chapter 2Liability rules of general application
Part 2-5Rules about deductibility of particular kinds of amounts
Division 36Tax losses of earlier income years
36-100 Tax losses for the 1997‑98 and later income years
To work out your tax loss (if any) for the 1997‑98 income year or a later income year, apply the provisions of the Income Tax Assessment Act 1997 about tax losses.
Start at Division 36 of that Act.
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