Document ID: chunk:federal_register_of_legislation:C2016C00633:front:0:p2
Version: federal_register_of_legislation:C2016C00633
Segment Type: other
Provision Reference: 
Character Range: 2622–3731

from subsidiary members of consolidated groups etc.
Division 2—General relief
15 Asset transfers—general
16 Liability transfers—general
Division 3—Securities
17 Securities—adjustment of cost base
Division 4—Capital gains and capital losses
18 Additional roll‑over relief
19 For the receiving corporation, asset is taxable Australian property
Division 5—Trading stock
21 Transfers of trading stock
Division 6—Bad debts
22 Deductions for bad debts
Division 7—Interest withholding tax
23 Exemption from interest withholding tax
Division 8—Tax losses
Subdivision B—Tax losses and the Income Tax Assessment Act 1997
26A Application of this Subdivision
26C Deduction for tax loss—easing of restrictions on transferring corporation
Division 9—Continuity of partnerships
27 Transfer of an interest in a partnership does not affect continuity of partnership
Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
An Act making provision relating to the transfer of assets and liabilities from and to certain financial corporations

Part 1—Preliminary