Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-90 - CONSOLIDATED GROUPS  

Division 707 - Losses for head companies when entities become members etc.  

Subdivision 707-C - Amount of transferred losses that can be utilised  

How much of a transferred loss can be utilised?

SECTION 707-345   707-345   Other provisions are subject to this Subdivision  


The 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.

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