s 719-305
In forceAvailable fraction for bundle of losses not affected by concessional rules
Chapter 3Specialist liability rules
Part 3-90Consolidated groups
Division 719MEC rules
Subdivision 719-FLosses
719-305 Available fraction for bundle of losses not affected by concessional rules
To avoid doubt, sections 707‑325 and 707‑327 do not apply for the purposes of working out the available fraction for the bundle of losses that are taken under subsection 719‑305(2) of the Income Tax Assessment Act 1997 to be transferred under Subdivision 707‑A of that Act.
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