Division 175
In forceUse of a company’s losses, deductions or bad debts to avoid income tax
Chapter 3Specialist liability rules
Part 3-5Corporate taxpayers and corporate distributions
Division 175 Use of a company’s losses, deductions or bad debts to avoid income tax
Table of Subdivisions
175‑CA Tax benefits from unused net capital losses of earlier income years
175‑CB Tax benefits from unused capital losses of the current year
175‑C Tax benefits from unused bad debt deductions
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.