Document ID: chunk:federal_register_of_legislation:C2025C00029:section:4:p63
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 4 (pt 63/95)
Character Range: 5708996–5712074

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
711‑5 Application and object of this Division
Tax cost setting amount for membership interests etc.
711‑10 Tax cost setting amount worked out under this Division
711‑15 Tax cost setting amount where no multiple exit
711‑20 What is the old group's allocable cost amount for the leaving entity?
711‑25 Terminating values of the leaving entity's assets—step 1 in working out allocable cost amount
711‑30 What is the head company's terminating value for an asset?
711‑35 If head company becomes entitled to certain deductions—step 2 in working out allocable cost amount
711‑40 Liabilities owed to the leaving entity by members of the old group—step 3 in working out allocable cost amount
711‑45 Liabilities etc. owed by the leaving entity—step 4 in working out allocable cost amount
711‑46 Liability arising from transfer or assignment of securitised assets
711‑55 Tax cost setting amount for membership interests where multiple exit
711‑65 Membership interests treated as having been acquired before 20 September 1985
711‑70 Additional integrity rule if membership interests treated as having been acquired before 20 September 1985 under section 711‑65—application of Division 149 to head company
711‑75 Additional integrity rule if membership interests treated as having been acquired before 20 September 1985 under section 711‑65—application of CGT event K6
Division 713—Rules for particular kinds of entities
Subdivision 713‑A—Trusts
Working out a joined group's allocable cost amount for a joining trust
713‑20 Increasing the step 1 amount for settled capital that could be distributed tax free in respect of discretionary interests
713‑25 Undistributed, realised profits that accrue to joined group before joining time and could be distributed tax free—step 3 in working out allocable cost amount
Determining destination of distribution by non‑fixed trust
713‑50 Factors to consider
Subdivision 713‑C—Some unit trusts treated like head companies of consolidated groups
Guide to Subdivision 713‑C
713‑120 What this Subdivision is about
Object of this Subdivision
713‑125 Object of this Subdivision
Choice to form a consolidated group
713‑130 Choosing to form a consolidated group
Effects of choice
713‑135 Effects of choice
713‑140 Modifications of the applied law
Subdivision 713‑E—Partnerships
Guide to Subdivision 713‑E
713‑200 What this Subdivision is about
              Objects
713‑205 Objects of this Subdivision
Partnership cost setting interests etc.
713‑210 Partnership cost setting interests
713‑215 Terminating value for partnership cost setting interest
Setting tax cost of partnership cost setting interests
713‑220 Set tax cost of partnership cost setting interests if partner joins consolidated group
713‑225 Tax cost setting amount for partnership cost setting interest
Special rules where partnership