Document ID: chunk:federal_register_of_legislation:C2025C00029:section:7:p52
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 7 (pt 52/58)
Character Range: 2431206–2434265

interests to be held
When the rules in this Subdivision do not apply
166‑275 Rules in this Subdivision intended to be concessional
166‑280 Controlled test companies
Division 167—Companies whose shares carry unequal rights to dividends, capital distributions or voting power
Guide to Division 167
167‑1 What this Division is about
Subdivision 167‑A—Rights to dividends or capital distributions
Guide to Subdivision 167‑A
167‑5 What this Subdivision is about
167‑7 Simplified outline of this Subdivision
Operative provisions
167‑10 When this Subdivision applies
167‑15 First way—disregard debt interests
167‑20 Second way—also disregard secondary share classes
167‑25 Third way—treat remaining shares as having fixed rights to dividends and capital distributions
167‑30 Fixing rights if practicable to work out market values
167‑35 Fixing rights if impracticable to work out market values etc.
167‑40 The valuing times for conditions listed in subsection 167‑10(1)
Subdivision 167‑B—Voting power
Guide to Subdivision 167‑B
167‑75 What this Subdivision is about
Operative provisions
167‑80 When this Subdivision applies
167‑85 Different method for working out voting power
167‑90 Dual listed companies
Division 170—Treatment of certain company groups for income tax purposes
Subdivision 170‑A—Transfer of tax losses within certain wholly‑owned groups of companies
Guide to Subdivision 170‑A
170‑1 What this Subdivision is about
170‑5 Basic principles for transferring tax losses
Effect of transferring a tax loss
170‑10 When a company can transfer a tax loss
170‑15 Income company is taken to have incurred transferred loss
170‑20 Who can deduct transferred loss
170‑25 Tax treatment of consideration for transferred tax loss
Conditions for transfer
170‑30 Companies must be in existence and members of the same wholly‑owned group etc.
170‑32 Tax loss incurred by the loss company because of a transfer under Subdivision 707‑A
170‑33 Alternative test of relations between the loss company and other companies
170‑35 The loss company
170‑40 The income company
170‑42 If the income company has become the head company of a consolidated group or MEC group
170‑45 Maximum amount that can be transferred
170‑50 Transfer by written agreement
170‑55 Losses must be transferred in order they are incurred
170‑60 Income company cannot transfer transferred tax loss
Effect of agreement to transfer more than can be transferred
170‑65 Agreement transfers as much as can be transferred
170‑70 Amendment of assessments
Australian permanent establishments of foreign financial entities
170‑75 Treatment like Australian branches of foreign banks
Subdivision 170‑B—Transfer of net capital losses within certain wholly‑owned groups of companies
Guide to Subdivision 170‑B
170‑101 What this Subdivision is about
170‑105 Basic principles for transferring a net capital loss
Effect of transferring a net capital loss
170‑110 When a company can transfer a net capital loss
170‑115 Who can apply transferred loss
170‑120 Gain company is taken to have made transferred loss
170‑125 Tax