Income Tax Assessment Act 1936
SCHEDULE 2F
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TRUST LOSSES AND OTHER DEDUCTIONS
Division 267
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Income tax consequences for non-fixed trusts of change in ownership or control
A group must not, during the test period, begin to control the trust directly or indirectly.
Subdivision 267-B
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Deducting tax losses, and certain amounts in respect of debts, from earlier years
SECTION 267-45
267-45
GROUP MUST NOT BEGIN TO CONTROL THE TRUST
A group must not, during the test period, begin to control the trust directly or indirectly.
To find out what it means for a group to control the trust: see Subdivision 269-E .
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