INCOME TAX ASSESSMENT ACT 1997 - SECT 195.1 What this Subdivision is about
INCOME TAX ASSESSMENT ACT 1997 - SECT 195.1
What this Subdivision is aboutThis Subdivision contains rules about the income tax treatment of:
ï‚· pooled development funds (PDFs)
ï‚· shares in PDFs.
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
Working out a PDF's loss carry back tax offset
195 - 37 PDF cannot carry back tax loss