Document ID: chunk:federal_register_of_legislation:C2010C00605:clause:12_4:p3
Version: federal_register_of_legislation:C2010C00605
Segment Type: clause
Provision Reference: sch 12 cl 4 (pt 3/3)
Character Range: 155459–156017

as the other company.

 (5) Another circumstance is that the conditions in subsections 170‑30(1) and (2) would have been met for the *loss company and the *income company assuming:
 (a) the *loss year consisted of the part of the income year in which the *tax loss would have been transferred to the income company under Subdivision 707‑A as described in paragraph (2)(c) occurring after the time the transfer would have occurred; and
 (b) so much (if any) of the *deduction year as occurred before the time the transfer would have occurred were disregarded.