Subdivision 165-CC
In forceChange of ownership or control of company that has an unrealised net loss
Chapter 3Specialist liability rules
Part 3-5Corporate taxpayers and corporate distributions
Division 165Income tax consequences of changing ownership or control of a company
Subdivision 165-CC Change of ownership or control of company that has an unrealised net loss
Table of sections
165‑115E Choice to use global method to work out unrealised net loss
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