Document ID: chunk:federal_register_of_legislation:C2025C00029:section:4:p62
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 4 (pt 62/95)
Character Range: 5706048–5709254

of losses?
707‑320 What is the available fraction for a bundle of losses?
707‑325 Modified market value of an entity becoming a member of a consolidated group
707‑330 Losses transferred from former head company
707‑335 Limit on utilising transferred losses if circumstances change during income year
707‑340 Utilising transferred losses while exempt income remains
707‑345 Other provisions are subject to this Subdivision
Subdivision 707‑D—Special rules about losses
707‑400 Head company's business before and after consolidation not compared
707‑410 Exit history rule does not treat entity as having made a loss
707‑415 Application of losses with nil available fraction for certain purposes
Division 709—Other rules applying when entities become subsidiary members etc.
Subdivision 709‑A—Franking accounts
Guide to Subdivision 709‑A
709‑50 What this Subdivision is about
Object
709‑55 Object of this Subdivision
Treatment of franking accounts at joining time
709‑60 Nil balance franking account for joining entity
Treatment of subsidiary member's franking account
709‑65 Subsidiary member's franking account does not operate
Treatment of head company's franking account
709‑70 Credits arising in head company's franking account
709‑75 Debits arising in head company's franking account
Franking distributions by subsidiary member
709‑80 Subsidiary member's distributions on employee shares and certain preference shares taken to be distributions by the head company
709‑85 Non‑share distributions by subsidiary members taken to be distributions by head company
709‑90 Subsidiary member's distributions to foreign resident taken to be distributions by head company
Payment of group liability by former subsidiary member
709‑95 Payment of group liability by former subsidiary member
709‑100 Refund of income tax to former subsidiary member
Subdivision 709‑B—Imputation issues
Guide to Subdivision 709‑B
709‑150 What this Subdivision is about
Operative provisions
709‑155 Testing consolidated groups
709‑160 Subsidiary member is exempting entity
709‑165 Subsidiary member is former exempting entity
709‑170 Head company and subsidiary are exempting entities
709‑175 Head company is former exempting entity
Subdivision 709‑C—Treatment of excess franking deficit tax offsets when entity becomes a subsidiary member of a consolidated group
Guide to Subdivision 709‑C
709‑180 What this Subdivision is about
709‑185 Joining entity's excess franking deficit tax offsets transferred to head company
709‑190 Exit history rule not to treat leaving entity as having a franking deficit tax offset excess
              Subdivision 709‑D—Deducting bad debts
              Guide to Subdivision 709‑D
709‑200 What this Subdivision is about
Application and object
709‑205 Application of this Subdivision
709‑210 Object of this Subdivision
Limit on deduction of bad debt
709‑215 Limit on deduction of bad debt
Extension of Subdivision to debt/equity swap loss
709‑220 Limit on deduction of swap loss
Division 711—Tax cost setting amount for membership interests where entities cease to be subsidiary members of consolidated groups
Guide to Division 711
711‑1 What this Division is about
Application and object of this Division