Section 2 Foreign Loss Component OF A TAX Loss
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/forms-and-instructions/losses-schedule-2009-instructions/page-3-of-the-schedule/section-2-foreign-loss-component-of-a-tax-loss
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