29 July 2020 Internal T.I. 2020-0852071I7 - Clarification of views noted in 2019-0793481I7 -- attach -- Subclause 95(2)(e)(v)(A)(III)

a loss that was suspended under s. 40(3.5)(c)(i), could not be de-suspended by a DLAD winding-up of the CFA referenced under s. 40(3.5)(c)(i)