Income Tax Assessment Act 1936

SCHEDULE 2F - TRUST LOSSES AND OTHER DEDUCTIONS  

Division 267 - Income tax consequences for non-fixed trusts of change in ownership or control  

Subdivision 267-B - 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 .