Subdivision 170-B
In forceTransfer of net capital losses within certain wholly‑owned groups of companies
Chapter 3Specialist liability rules
Part 3-5Corporate taxpayers and corporate distributions
Division 170Treatment of company groups for income tax purposes
Subdivision 170-B Transfer of net capital losses within certain wholly‑owned groups of companies
Table of sections
170‑101 Application of Subdivision 170‑B of the Income Tax Assessment Act 1997
170‑145 Special rules affecting utilisation of losses in a bundle do not affect the amount of a net capital loss that can be transferred
170‑155 Ordering rule for losses previously transferred under Subdivision 707‑A 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.