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Income Tax Assessment Act 1997
36‑50 What this Subdivision is about36‑50 What this Subdivision is about
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#### 36‑50 What this Subdivision is about
Amounts of tax offsets to which a corporate tax entity is entitled under Division 207 and Subdivision 210‑H may in some circumstances be converted into an amount of a tax loss for the entity.
Table of sections
Operative provision
36‑55 Converting excess franking offsets into tax loss