s 170-220
In forceDirect and indirect interests in the loss company
Chapter 3Specialist liability rules
Part 3-5Corporate taxpayers and corporate distributions
Division 170Treatment of company groups for income tax purposes
Subdivision 170-CProvisions applying to both transfers of tax losses and transfers of net capital losses within wholly‑owned groups of companies
170-220 Direct and indirect interests in the loss company
Any reduction in the cost base and reduced cost base of a share or in the reduced cost base of a debt that has been made or is required to be made under former subsection 160ZP(13) of the Income Tax Assessment Act 1936 (as that subsection applied from time to time) is taken to have been made or to be required to be made under section 170‑220 of the Income Tax Assessment Act 1997.
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