Document ID: chunk:federal_register_of_legislation:C2024C00267:front:0:p8
Version: federal_register_of_legislation:C2024C00267
Segment Type: other
Provision Reference: 
Character Range: 20044–23172

certain notices to be given
165‑115ZDAdjustment (or further adjustment) for interest realised at a loss after global method has been used
Subdivision 165‑C—Deducting bad debts
165‑135 Application of Subdivision 165‑C of the Income Tax Assessment Act 1997
Division 166—Income tax consequences of changing ownership or control of a listed public company
Subdivision 166‑C—Deducting bad debts
166‑40 Application of Subdivision 166‑C of the Income Tax Assessment Act 1997
Division 167—Companies whose shares carry unequal rights to dividends, capital distributions or voting power
167‑1 Application of provisions
Division 170—Treatment of company groups for income tax purposes
Subdivision 170‑A—Transfer of tax losses within certain wholly‑owned groups of companies
170‑45 Special rules affecting utilisation of losses in a bundle do not affect the amount of a tax loss that can be transferred
170‑55 Ordering rule for losses previously transferred under Subdivision 707‑A of the Income Tax Assessment Act 1997
Subdivision 170‑B—Transfer of net capital losses within certain wholly‑owned groups of companies
170‑101 Application of Subdivision 170‑B of the Income Tax Assessment Act 1997
170‑145 Special rules affecting utilisation of losses in a bundle do not affect the amount of a net capital loss that can be transferred
170‑155 Ordering rule for losses previously transferred under Subdivision 707‑A of the Income Tax Assessment Act 1997
Subdivision 170‑C—Provisions applying to both transfers of tax losses and transfers of net capital losses within wholly‑owned groups of companies
170‑220 Direct and indirect interests in the loss company
170‑225 Direct and indirect interests in the gain company
Subdivision 170‑D—Transfer of life insurance business
170‑300 Transfer of life insurance business
Division 175—Use of a company's losses, deductions or bad debts to avoid income tax
Subdivision 175‑CA—Tax benefits from unused net capital losses of earlier income years
175‑40 Application of Subdivision 175‑CA of the Income Tax Assessment Act 1997
Subdivision 175‑CB—Tax benefits from unused capital losses of the current year
175‑55 Application of Subdivision 175‑CB of the Income Tax Assessment Act 1997
Subdivision 175‑C—Tax benefits from unused bad debt deductions
175‑78 Application of Subdivision 175‑C of the Income Tax Assessment Act 1997
Division 197—Tainted share capital accounts
Subdivision 197‑A—Definitions
197‑1 Definitions
Subdivision 197‑B—General application provision
197‑5 Application of new Division 197
Subdivision 197‑C—Special provisions about companies whose share capital accounts were tainted when old Division 7B was closed off
197‑10 Subdivision applies to companies whose share capital accounts were tainted when old Division 7B was closed off
197‑15 Account taken to have ceased to be tainted when old Division 7B was closed off
197‑20 After introduction day, account taken to have become tainted under new Division 197 to extent of previous tainting
197‑25 Special provisions if company chooses to untaint after introduction day
Part 3‑6—The imputation system
Division 201—Object and application