INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIA - CAPITAL GAINS AND CAPITAL LOSSES  

Division 19A - Transfers of assets between companies under common ownership  

Subdivision B - Application of Division  

SECTION 160ZZRDA   HOW DIVISION APPLIES TO GROUPED ASSETS  

160ZZRDA(1)   [Application to grouped assets]  

Subdivision C sets out how this Division applies to groups of assets and to assets that are in a group of assets.

160ZZRDA(2)   [Application of Subdivision]  

Subdivision C applies Subdivisions D and E to the assets as a group. Those Subdivisions do not have any other operation in relation to an asset included in a group of assets.