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-B - Working out the taxable income and tax loss for the income year of the change  

SECTION 165-30   Flow chart showing the application of this Subdivision  


formula_itaa2_prov165-30

Note:

If the company was a partner during the income year, special rules apply to calculating a notional loss or notional taxable income.


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