Commonwealth Consolidated Acts Commonwealth Consolidated ActsIf 2 or more losses that a company can transfer for an income year under Subdivision 170 - A of the Income Tax Assessment Act 1997 were previously transferred to it under Subdivision 707 - A of that Act, it must transfer first those losses (if any) covered by subsection 707 - 350(1).
Table of sections
170 - 101 Application of Subdivision 170 - B of the Income Tax Assessment Act 1997
170 - 145 Special rules affecting utilisation of losses in a bundle do not affect the amount of a net capital loss that can be transferred
170 - 155 Ordering rule for losses previously transferred under Subdivision 707 - A of the Income Tax Assessment Act 1997