Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 167.90

    For the purposes of this Subdivision, disregard * shares that are * dual listed company voting shares.

Table of Subdivisions

170 - A   Transfer of tax losses within certain wholly - owned groups of companies

170 - B   Transfer of net capital losses within certain wholly - owned groups of companies

170 - C   Provisions applying to both transfers of tax losses and transfers of net capital losses within wholly - owned groups of companies

170 - D   Transactions by a company that is a member of a linked group