Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-90
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CONSOLIDATED GROUPS
Division 707
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Losses for head companies when entities become members etc.
Subdivision 707-C
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Amount of transferred losses that can be utilised
How much of a transferred loss can be utilised?
SECTION 707-345 707-345 Other provisions are subject to this Subdivision
The rules in this Subdivision are additional to the provisions of this Act about * utilising losses that are outside this Subdivision. Those provisions have effect subject to this Subdivision.
View history note
Hide history noteSECTION 707-345 707-345 Other provisions are subject to this Subdivision
The rules in this Subdivision are additional to the provisions of this Act about * utilising losses that are outside this Subdivision. Those provisions have effect subject to this Subdivision.
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