Subdivision 170-C
In forceProvisions applying to both transfers of tax losses and transfers of net capital losses within 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-C Provisions applying to both transfers of tax losses and transfers of net capital losses within wholly‑owned groups of companies
Table of sections
170‑220 Direct and indirect interests in the loss company
170‑225 Direct and indirect interests in the gain company
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