Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

INCOME TAX ASSESSMENT ACT 1997 - SECT 195.70

Previous tax losses can be deducted after ceasing to be a VCLP, an ESVCLP, an AFOF or a VCMP

    This Subdivision does not prevent a * limited partnership that has ceased to be a * VCLP, an * ESVCLP, an * AFOF or a * VCMP from deducting, in an income year, a * tax loss for a * loss year that occurred before the partnership was a VCLP, ESVCLP, AFOF or VCMP.


AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback