Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 310.25

Who losses can be transferred to

    An entity choosing under Subdivision   310 - B to transfer losses can choose to transfer any or all of the transferring entity's losses set out in section   310 - 30, in whole or in part, to one or more of the following entities (a receiving entity ):

  (a)   a continuing fund for the choice;

  (b)   a * pooled superannuation trust in which units are held by a continuing fund for the choice just after the completion time;

  (c)   a * life insurance company with which a * complying superannuation life insurance policy is held by a continuing fund for the choice just after the completion time.


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