Document ID: chunk:federal_register_of_legislation:C2025C00029:section:7:p49
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 7 (pt 49/58)
Character Range: 2422822–2426071

about
When a company must work out its net capital gain and net capital loss under this Subdivision
165‑102 On a change of ownership, or of control of voting power, unless the company satisfies the business continuity test
Working out the company's net capital gain and net capital loss
165‑105 First, divide the income year into periods
165‑108 Next, calculate the notional net capital gain or notional net capital loss for each period
165‑111 How to work out the company's net capital gain
165‑114 How to work out the company's net capital loss
Subdivision 165‑CC—Change of ownership or control of company that has an unrealised net loss
Guide to Subdivision 165‑CC
165‑115 What this Subdivision is about
165‑115AA...........Special rules to save compliance costs
Operative provisions
165‑115A Application of Subdivision
165‑115B What happens when the company makes a capital loss or becomes entitled to a deduction in respect of a CGT asset after a changeover time
165‑115BAWhat happens when a CGT event happens after a changeover time to a CGT asset of the company that is trading stock
165‑115BBOrder of application of assets: residual unrealised net loss
165‑115C Changeover time—change in ownership of company
165‑115D Changeover time—change in control of company
165‑115E What is an unrealised net loss
165‑115F Notional gains and losses
              Subdivision 165‑CD—Reductions after alterations in ownership or control of loss company
Guide to Subdivision 165‑CD
165‑115GA................What this Subdivision is about
165‑115GB..............When adjustments must be made
165‑115GC...............How adjustments are calculated
165‑115H How this Subdivision applies
Operative provisions
165‑115J Object of Subdivision
165‑115K Application and interpretation
165‑115L Alteration time—alteration in ownership of company
165‑115M.....Alteration time—alteration in control of company
165‑115N Alteration time—declaration by liquidator or administrator
165‑115P Notional alteration time—disposal of interests in company within 12 months before alteration time
165‑115Q Notional alteration time—disposal of interests in company earlier than 12 months before alteration time
165‑115R When company is a loss company at first or only alteration time in income year
165‑115S When company is a loss company at second or later alteration time in income year
165‑115T Reduction of certain amounts included in company's overall loss at alteration time
165‑115U Adjusted unrealised loss
165‑115V Notional losses
165‑115W............Calculation of trading stock decrease
165‑115X Relevant equity interest
165‑115Y Relevant debt interest
165‑115Z What constitutes a controlling stake in a company
165‑115ZAReductions and other consequences if entity has relevant equity interest or relevant debt interest in loss company immediately before alteration time
165‑115ZBAdjustment amounts for the purposes of section 165‑115ZA
165‑115ZC.......................Notices to be given
165‑115ZDAdjustment (or further adjustment) for interest realised at a loss after global method has been used
Subdivision 165‑C—Deducting bad debts
Guide to Subdivision 165‑C
165‑117 What this Subdivision is about
Operative provisions
165‑119 Application of Subdivision
165‑120 To