Income Tax Assessment Act 1936
SCHEDULE 2F
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TRUST LOSSES AND OTHER DEDUCTIONS
Division 267
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Income tax consequences for non-fixed trusts of change in ownership or control
Subdivision 267-B
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Deducting tax losses, and certain amounts in respect of debts, from earlier years
SECTION 267-45
267-45
GROUP MUST NOT BEGIN TO CONTROL THE TRUST
A group must not, during the test period, begin to control the trust directly or indirectly.
View history note
Hide history noteA group must not, during the test period, begin to control the trust directly or indirectly.
To find out what it means for a group to control the trust: see Subdivision 269-E .
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