Income Tax Assessment Act 1997
SECTION 195-1 What this Subdivision is about
This Subdivision contains rules about the income tax treatment of:
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| Working out a PDF ' s taxable income and tax loss | |
| 195-5 | Deductibility of PDF tax losses |
| 195-10 | PDF cannot transfer tax loss |
| 195-15 | Tax loss for year in which company becomes a PDF |
| Working out a PDF ' s net capital gain and net capital loss | |
| 195-25 | Applying a PDF ' s net capital losses |
| 195-30 | PDF cannot transfer net capital loss |
| 195-35 | Net capital loss for year in which company becomes a PDF |
| Working out a PDF ' s loss carry back tax offset | |
| 195-37 | PDF cannot carry back tax loss |
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