Income Tax Assessment Act 1936

SCHEDULE 2F - TRUST LOSSES AND OTHER DEDUCTIONS

Division 269 - Concepts and tests applied in Divisions 266 and 267

Subdivision 269-A - Overview of Division

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SECTION 269-5 WHAT THIS DIVISION IS ABOUT

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This Division explains the following concepts or tests that are used in preceding Divisions of this Schedule:

• abnormal trading;

• 50% stake test etc.;

• pattern of distributions test;

• control;

• business continuity test.

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