Division 165
In forceIncome tax consequences of changing ownership or control of a company
Chapter 3Specialist liability rules
Part 3-5Corporate taxpayers and corporate distributions
Division 165 Income tax consequences of changing ownership or control of a company
Table of Subdivisions
165‑CA Applying net capital losses of earlier income years
165‑CB Working out the net capital gain and the net capital loss for the income year of the change
165‑CC Change of ownership or control of company that has an unrealised net loss
165‑CD Reductions after alterations in ownership or control of loss company
165‑C Deducting bad debts
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