Income Tax Assessment Act 1936

SCHEDULE 2F - TRUST LOSSES AND OTHER DEDUCTIONS  

Division 267 - Income tax consequences for non-fixed trusts of change in ownership or control  

Subdivision 267-C - Current year net income and tax loss, and certain debts incurred in current year  

SECTION 267-75  

267-75   GROUP MUST NOT BEGIN TO CONTROL TRUST  

A 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 .