Commonwealth Consolidated Acts Commonwealth Consolidated ActsThis Subdivision modifies rules about a company maintaining the same ownership to be able to utilise a loss transferred to it under Subdivision 707 - A, and specifies what things happening before the transfer are to be taken into account in working out whether the company can utilise the loss.
Table of sections
Operative provisions
707 - 205 Modified period for test for maintaining same ownership
707 - 210 Utilisation of certain losses transferred from a company depends on company that made the losses earlier