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  

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:

  • · abnormal trading;
  • · 50% stake test etc.;
  • · pattern of distributions test;
  • · control;
  • · business continuity test.

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