s 375-105
In forceFilm component of tax loss for 1989‑90 to 1996‑97 income years
Chapter 3Specialist liability rules
Part 3-45Rules for particular industries and occupations
Division 375Australian films
Subdivision 375-GFilm losses
375-105 Film component of tax loss for 1989‑90 to 1996‑97 income years
If you incurred a film loss for the purposes of former section 79F (Film losses of 1989‑90 to 1996‑97 years of income) of the Income Tax Assessment Act 1936 in any of the 1989‑90 to 1996‑97 income years, that film loss is the film component of your tax loss for that income year.
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