Income Tax Assessment Act 1997
CHAPTER 3
-
SPECIALIST LIABILITY RULES
PART 3-5
-
CORPORATE TAXPAYERS AND CORPORATE DISTRIBUTIONS
Division 165
-
Income tax consequences of changing ownership or control of a company
Subdivision 165-CD
-
Reductions after alterations in ownership or control of loss company
If a liquidator or administrator makes a declaration referred to in section 104-145 in relation to a company, the time of the declaration is also an alteration time in respect of the company.
Operative provisions
SECTION 165-115N
165-115N
Alteration time
-
declaration by liquidator or administrator
If a liquidator or administrator makes a declaration referred to in section 104-145 in relation to a company, the time of the declaration is also an alteration time in respect of the company.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.