s 165-95
In forceApplication of Subdivision 165‑CA of the Income Tax Assessment Act 1997
Chapter 3Specialist liability rules
Part 3-5Corporate taxpayers and corporate distributions
Division 165Income tax consequences of changing ownership or control of a company
Subdivision 165-CAApplying net capital losses of earlier income years
165-95 Application of Subdivision 165‑CA of the Income Tax Assessment Act 1997
Subdivision 165‑CA of the Income Tax Assessment Act 1997 (about companies applying net capital losses of earlier income years) applies to assessments for the 1998‑99 income year and later income years.
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