Amount of transferred losses that can be utilised
Subdivision 707-C Amount of transferred losses that can be utilised
Table of sections
707‑325 Increasing the available fraction for a bundle of losses by increasing the real loss‑maker’s modified market value
707‑326 Events involving only value donor and real loss‑maker not covered by rule against inflation of modified market value
707‑327 Choosing available fraction to apply to value donor’s loss
707‑328 Income year and conditions for possible transfer under Division 170 of the Income Tax Assessment Act 1997
707‑328A Some events involving only group members not covered by rule against inflation of modified market value
707‑329 Modified market value at a time before 8 December 2004
707‑350 Alternative loss utilisation regime to Subdivision 707‑C of the Income Tax Assessment Act 1997
707‑355 Ignore certain losses in working out when a choice can be made under this Subdivision
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