Legislation

ITAA 1936 s 2005, disclosure of the amount of tax losses deducted at label R of item 7 in the 2004-05 income tax return constitutes notification to the Commissioner, in the approved form, that the taxpayer had a tax loss in the earlier nil year that is carried forward to the 2004-05 income year for the purposes of item 4 of the table in subsection 171A

ATO documents that consider ITAA 1936 s 2005, disclosure of the amount of tax losses deducted at label R of item 7 in the 2004-05 income tax return constitutes notification to the Commissioner, in the approved form, that the taxpayer had a tax loss in the earlier nil year that is carried forward to the 2004-05 income year for the purposes of item 4 of the table in subsection 171A