Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-90
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CONSOLIDATED GROUPS
Division 707
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Losses for head companies when entities become members etc.
Subdivision 707-B
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Can a transferred loss be utilised?
SECTION 707-200
What this Subdivision is about
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Hide history noteThis 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.
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