Document ID: chunk:federal_register_of_legislation:C2005A00147:clause:1_174
Version: federal_register_of_legislation:C2005A00147
Segment Type: clause
Provision Reference: sch 1 cl 174
Character Range: 120823–121398

174  Application of amendments relating to MDOs
Section 165‑212D of the Income Tax Assessment Act 1997 (as inserted by item 76 of this Schedule), and items 152 and 160 of this Schedule, apply in respect of:
 (a) any tax loss that is incurred in an income year (whether before or after the commencement of this item); and
 (b) any net capital loss that is made in an income year (whether before or after the commencement of this item); and
 (c) any deduction in respect of a bad debt that is claimed in an income year (whether before or after the commencement of this item).