Income Tax Assessment Act 1936
SCHEDULE 2F - TRUST LOSSES AND OTHER DEDUCTIONS Division 269 - Concepts and tests applied in Divisions 266 and 267
50% stake test etc.;
pattern of distributions test;
business continuity test.
Subdivision 269-A - Overview of Division
SECTION 269-5 WHAT THIS DIVISION IS ABOUT
This Division explains the following concepts or tests that are used in preceding Divisions of this Schedule: