| Statutory Definitions |
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adjusted loss "adjusted loss", in relation to a source and a basis period, means adjusted loss ascertained in accordance with this Act;
ACT 53 - INCOME TAX ACT 1967
2. Interpretation. |
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adjusted loss "adjusted loss" means the amount or aggregate amount of the adjusted loss of a person from a source of his or the excess of that amount for the basis period for a year of assessment as ascertained under subsection 44(4) or 44(5);
ACT A1349 - Income Tax (Amendment) Act 2009
3. New section 44B. |
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adjusted loss "adjusted loss" means the amount or aggregate amount of the adjusted loss of a person from a source of his or the excess of that amount for the basis period for a year of assessment as ascertained under subsection 44(4) or 44(5);
ACT 53 - INCOME TAX ACT 1967
44B. Carry-back losses. |
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adjusted loss "adjusted loss" means adjusted loss ascertained in accordance with this Act;
ACT 543 - PETROLEUM (INCOME TAX) ACT 1967 (Revised 1995)
2. Interpretation. |