Division 170
In forceTreatment of company groups for income tax purposes
Chapter 3Specialist liability rules
Part 3-5Corporate taxpayers and corporate distributions
Division 170 Treatment of company groups for income tax purposes
Table of Subdivisions
170‑A Transfer of tax losses within certain wholly‑owned groups of companies
170‑B Transfer of net capital losses within certain wholly‑owned groups of companies
170‑C Provisions applying to both transfers of tax losses and transfers of net capital losses within wholly‑owned groups of companies
170‑D Transfer of life insurance business
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