INCOME TAX ASSESSMENT ACT 1997 (ARCHIVE)

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-B - Working out the taxable income and tax loss for the income year of the change  

SECTION 165-55 (ARCHIVE)   How to attribute deductions to periods  

165-55(5)    

(d) deductions allowable under 78B (Promoters recoupment tax) of the Income Tax Assessment Act 1936 ;

(e) if the company is a *leasing company, deductions allowable under:

(i) Subdivision B (Development Allowance) of Division 3 of Part III of the Income Tax Assessment Act 1936 ; or

(ii) Part XII of the Income Tax Assessment Act 1936 , in respect of an item of drought mitigation property;

(i) deductions for Income Equalization Deposits;

See Division 16C of Part III of the Income Tax Assessment Act 1936 .

165-55(6)    

See subsection 330-485(2) .