Document ID: chunk:federal_register_of_legislation:C2025C00029:section:4:p61
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 4 (pt 61/95)
Character Range: 5703260–5706304

Subdivision 705‑D
705‑210 What this Subdivision is about
Application and object
705‑215 Application and object of this Subdivision
Modified application of Subdivision 705‑A
705‑220 Subdivision 705‑A has effect with modifications
705‑225 Order in which tax cost setting amounts are to be worked out where linked entities have membership interests in other linked entities
705‑227 Adjustment in working out step 3A of allocable cost amount to take account of membership interests held by linked entities in other linked entities
705‑230 Adjustments to restrict step 4 reduction of allocable cost amount to effective distributions to head company in respect of direct membership interests
705‑235 Adjustment to allocation of allocable cost amount to take account of owned profits or losses of certain linked entities
705‑240 Modified application of section 705‑57
Subdivision 705‑E—Adjustments for errors etc.
Guide to Subdivision 705‑E
705‑300 What this Subdivision is about
Operative provisions
705‑305 Object of this Subdivision
705‑310 Operation of Part IVA of the Income Tax Assessment Act 1936
705‑315 Errors that attract special adjustment action
705‑320 Tax cost setting amounts taken to be correct
Division 707—Losses for head companies when entities become members etc.
Subdivision 707‑A—Transfer of losses to head company
Guide to Subdivision 707‑A
707‑100 What this Subdivision is about
707‑105 Who can utilise the loss?
Objects
707‑110 Objects of this Subdivision
Application
707‑115 What losses this Subdivision applies to
Transfer of loss from joining entity to head company
707‑120 Transfer of loss from joining entity to head company
707‑125 Modified business continuity test for companies' post‑1999 losses
707‑130 Modified pattern of distributions test
707‑135 Transferring loss transferred to joining entity because business continuity test was satisfied
Effect of transfer of loss
707‑140 Effect of transfer of loss
Cancelling the transfer of the loss
707‑145 Cancelling the transfer of the loss
What happens if the loss is not transferred?
707‑150 Loss cannot be utilised for income year ending after the joining time
Subdivision 707‑B—Can a transferred loss be utilised?
Guide to Subdivision 707‑B
707‑200 What this Subdivision is about
Operative provisions
707‑205 Modified period for test for maintaining same ownership
707‑210 Utilisation of certain losses transferred from a company depends on company that made the losses earlier
              Subdivision 707‑C—Amount of transferred losses that can be utilised
              Guide to Subdivision 707‑C
707‑300 What this Subdivision is about
Object
707‑305 Object of this Subdivision
How much of a transferred loss can be utilised?
707‑310 How much of a transferred loss can be utilised?
707‑315 What is a bundle 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