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-C
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Current year net income and tax loss, and certain debts incurred in current year
SECTION 267-75
267-75
GROUP MUST NOT BEGIN TO CONTROL 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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