Commonwealth Consolidated Acts Commonwealth Consolidated ActsIf the core technology is not a depreciating asset, you can deduct the undeducted expenditure in equal proportions over a period of 5 income years starting in the first income year commencing on or after 1 July 2011 .
Table of Subdivisions 375-G Film losses
Table of sections 375-100 Film component of tax loss for
1997-98 or later income years 375-105 Film component of tax
loss for 1989-90 to 1996-97 income years 375-110 Film loss
for 1989-90 or later income year
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