INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-5 - CORPORATE TAXPAYERS AND CORPORATE DISTRIBUTIONS  

Division 165 - Income tax consequences of changing ownership or control of a company  

Subdivision 165-CB - Working out the net capital gain and the net capital loss for the income year of the change  

Working out the company's net capital gain and net capital loss

SECTION 165-105   165-105   First, divide the income year into periods  


Divide the income year into periods according to section 165-45 (which is about working out the company's taxable income under Subdivision 165-B ).

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