Commonwealth Consolidated Acts Commonwealth Consolidated ActsThe rules in this Subdivision are additional to the provisions of this Act about * utilising losses that are outside this Subdivision. Those provisions have effect subject to this Subdivision.
707 - 400 Head company's business before and after consolidation not compared
707 - 410 Exit history rule does not treat entity as having made a loss
707 - 415 Application of losses with nil available fraction for certain
purposes