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<!-- Disclaimer: http://www.sbr.gov.au/content/taxonomy_introduction_3_0.htm#Disclaimer -->
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        <link:label xlink:type="resource" xlink:label="lbl_DE3409" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/businessDefinition" xml:lang="en">The amount of the reduction in capital gains determined in accordance with Sub-division 768-G of the Income Tax Assessment Act (ITAA) 1997.</link:label>
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If a company held a voting interest of at least 10% in a foreign company and held that interest for a continuous period of at least 12 months in the two years before the specified Capital Gains Tax event it may be entitled to use this measure.
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        <link:label xlink:type="resource" xlink:label="lbl_DE3410" xlink:role="http://sbr.gov.au/fdtn/sbr.01.02.tech/dataElementGuidance" xml:lang="en">Inform the relevant field of the amount of capital losses, as reduced in accordance with Sub-division 768-G of the ITAA 1997, that may be utilised or carried forward.
If a company held a voting interest of at least 10% in a foreign company and held that interest for a continuous period of at least 12 months in the two years before the specified Capital Gains Tax event it may be entitled to use this measure.</link:label>
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