Document ID: chunk:federal_register_of_legislation:C2025C00014:schedule:2f:p2
Version: federal_register_of_legislation:C2025C00014
Segment Type: schedule
Provision Reference: sch 2F (pt 2/4)
Character Range: 2137807–2140998

exception)
266‑170....................Deducting part of a tax loss
Subdivision 266‑F—Information about family trusts with interests in other trusts
266‑175..................What this Subdivision is about
266‑180Information about family trusts with interests in other trusts
266‑185Notices where requirements of section 266‑180 are met
Division 267—Income tax consequences for non‑fixed trusts of change in ownership or control
Subdivision 267‑A—Overview of this Division
267‑5.....................What this Division is about
267‑10............Diagram giving overview of this Division
Subdivision 267‑B—Deducting tax losses, and certain amounts in respect of debts, from earlier years
267‑15..................What this Subdivision is about
267‑20..Non‑fixed trust may be denied tax loss deduction
267‑25....Non‑fixed trust may be denied debt deduction
267‑30If certain distributions are made, the trust must pass the pattern of distributions test
267‑35The trust must not have previously failed to meet the condition in subsection 267‑30(2)
267‑40If there are individuals with more than a 50% stake in income or capital, more than a 50% stake in income or capital must be maintained
267‑45............Group must not begin to control the trust
267‑50....................Deducting part of a tax loss
Subdivision 267‑C—Current year net income and tax loss, and certain debts incurred in current year
267‑55..................What this Subdivision is about
267‑60Trust may be required to work out its net income and tax loss in a special way
267‑65....Non‑fixed trust may be denied debt deduction
267‑70If there are individuals with more than a 50% stake in income or capital, more than a 50% stake in income or capital must be maintained
267‑75...............Group must not begin to control trust
Subdivision 267‑D—Information about family trusts with interests in other trusts
267‑80..................What this Subdivision is about
267‑85.Information about family trusts with interests in other trusts
267‑90Notices where requirements of section 267‑85 are met
Division 268—How to work out a trust's net income and tax loss for the income year
Subdivision 268‑A—Overview of Division
268‑5.....................What this Division is about
Subdivision 268‑B—Dividing the income year into periods
268‑10Income year of fixed trust to be divided into periods—first case
268‑15Income year of fixed trust to be divided into periods—second case
268‑20Income year of widely held unit trust to be divided into periods
268‑25Income year of non‑fixed trust to be divided into periods
Subdivision 268‑C—Other steps in working out the net income and tax loss
268‑30...Calculate the notional loss or net income for each period
268‑35..............How to attribute deductions to periods
268‑40.........How to attribute assessable income to periods
268‑45.How to calculate the trust's net income for the income year
268‑60How to work out the trust's section 36‑10 tax loss for the income year
Subdivision 268‑D—Rules that supplement Subdivision 268‑C if the trust is in partnership
268‑70How to calculate the trust's notional loss or net income for a period when the trust was a partner
268‑75How to calculate the