Subdivision 175-CB
In forceTax benefits from unused capital losses of the current year
Chapter 3Specialist liability rules
Part 3-5Corporate taxpayers and corporate distributions
Division 175Use of a company’s losses, deductions or bad debts to avoid income tax
Subdivision 175-CB Tax benefits from unused capital losses of the current year
Table of sections
175‑55 Application of Subdivision 175‑CB of the Income Tax Assessment Act 1997
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