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Legal database

Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-5 - CORPORATE TAXPAYERS AND CORPORATE DISTRIBUTIONS  

Division 165 - Income tax consequences of changing ownership or control of a company  

Subdivision 165-CD - Reductions after alterations in ownership or control of loss company  

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Guide to Subdivision 165-CD

SECTION 165-115GA   What this Subdivision is about  

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This Subdivision prevents multiple recognition of a company ' s losses when significant equity and debt interests that entities (not individuals) have in the company are realised.

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