Commonwealth Consolidated Acts Commonwealth Consolidated ActsThis Subdivision modifies rules about a company maintaining the same ownership to be able to utilise a loss transferred to it under Subdivision 707‑A, and specifies what things happening before the transfer are to be taken into account in working out whether the company can utilise the loss.
Table of sections
Operative provisions
707‑205 Modified period for test for maintaining same ownership
707‑210 Utilisation of certain losses transferred from a company depends on company that made the losses earlier
[This is the end of the Guide.]