s 170-101
In forceApplication of Subdivision 170‑B of the Income Tax Assessment Act 1997
Chapter 3Specialist liability rules
Part 3-5Corporate taxpayers and corporate distributions
Division 170Treatment of company groups for income tax purposes
Subdivision 170-BTransfer of net capital losses within certain wholly‑owned groups of companies
170-101 Application of Subdivision 170‑B of the Income Tax Assessment Act 1997
Subdivision 170‑B of the Income Tax Assessment Act 1997 (about transfer of net capital losses within wholly‑owned groups of companies) applies to assessments for the 1998‑99 income year and later income years.
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