INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-5 - CORPORATE TAXPAYERS AND CORPORATE DISTRIBUTIONS  

Division 195 - Special types of company  

Subdivision 195-A - Pooled development funds (PDFs)  

Guide to Subdivision 195-A

SECTION 195-1   What this Subdivision is about  

This Subdivision contains rules about the income tax treatment of:

  • · pooled development funds (PDFs)
  • · shares in PDFs.

  • TABLE OF SECTIONS
    TABLE OF SECTIONS
    Working out a PDF's taxable income and tax loss
    195-5 Deductibility of PDF tax losses
    195-10 PDF cannot transfer tax loss
    195-15 Tax loss for year in which company becomes a PDF
    Working out a PDF's net capital gain and net capital loss
    195-25 Applying a PDF's net capital losses
    195-30 PDF cannot transfer net capital loss
    195-35 Net capital loss for year in which company becomes a PDF
    195-37 (Repealed by No 96 of 2014)


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