s 170-225
In forceDirect and indirect interests in the gain 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
170-225 Direct and indirect interests in the gain company
Any increase in the cost base and reduced cost base of a share or debt that has been made or is authorised to be made under former subsections 160ZP(14) and (15) of the Income Tax Assessment Act 1936 (as those subsections applied from time to time) is taken to have been made or to be authorised to be made under section 170‑225 of the Income Tax Assessment Act 1997.
Research tools for this sectionPro
The statute text is free to read above. View Pro plans to unlock the case-law research tools for each provision.