Commonwealth Numbered Acts

INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 375.800

A tax loss may have a film component if you incurred film deductions in the
loss year. If so, the film component is regarded as a separate tax loss. You
can deduct the film loss from your film income only.

Table of sections Operative provisions
375-805    Does your tax loss have a film component?

375-810    What is a film loss?

375-815    Deductibility of film losses

375-820    Order in which tax losses are to be deducted