Document ID: chunk:federal_register_of_legislation:C2025C00029:section:7:p55
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 7 (pt 55/58)
Character Range: 2439486–2442474

offset
195‑37 PDF cannot carry back tax loss
Subdivision 195‑B—Limited partnerships
Guide to Subdivision 195‑B
195‑60 What this Subdivision is about
Operative provisions
195‑65 Tax losses cannot be transferred to a VCLP, an ESVCLP, an AFOF or a VCMP
195‑70 Previous tax losses can be deducted after ceasing to be a VCLP, an ESVCLP, an AFOF or a VCMP
195‑72 Tax losses cannot be carried back to before ceasing to be a VCLP, an ESVCLP, an AFOF or a VCMP
195‑75 Determinations to take account of income years of less than 12 months
Subdivision 195‑C—Corporate collective investment vehicles
Guide to Subdivision 195‑C
195‑100 What this Subdivision is about
Operative provisions
195‑105 Effect of this Subdivision
195‑110 Each sub‑fund of a CCIV is taken to be a separate trust
195‑115 A CCIV sub‑fund trust is a unit trust
195‑120 Beneficiary of a CCIV sub‑fund trust has fixed entitlements to shares of income and capital of the trust
195‑123 How to work out the income of the trust estate of a CCIV sub‑fund trust for an income year
195‑125 When a beneficiary of a CCIV sub‑fund trust is presently entitled to trust income
195‑127 When a beneficiary of a CCIV sub‑fund trust has an individual interest in exempt income and non‑assessable non‑exempt income of the trust estate
195‑130 Application of Division 275 (managed investment trusts) to a CCIV sub‑fund trust
195‑135 Application of Division 276 (AMITs) to a CCIV sub‑fund trust
195‑140 Entry on Australian Business Register
Division 197—Tainted share capital accounts
Guide to Division 197
197‑1 What this Division is about
Subdivision 197‑A—What transfers into a company's share capital account does this Division apply to?
197‑5 Division generally applies to an amount transferred to share capital account from another account
197‑10 Exclusion for amounts that could be identified as share capital
197‑15 Exclusion for amounts transferred under debt/equity swaps
197‑20 Exclusion for amounts transferred leading to there being no shares with a par value—non‑Corporations Act companies
197‑25 Exclusion for transfers from option premium reserves
197‑30 Exclusion for transfers made in connection with demutualisations of non‑insurance etc. companies
197‑35 Exclusion for transfers made in connection with demutualisations of insurance etc. companies
197‑37 Exclusion for transfers made in connection with demutualisations of private health insurers
197‑38 Exclusion for transfers connected with demutualisations of friendly society health or life insurers
197‑40 Exclusion for post‑demutualisation transfers relating to life insurance companies
197‑42 Exclusion for exploration credits
Subdivision 197‑B—Consequence of transfer: franking debit arises
197‑45 A franking debit arises in relation to the transfer
Subdivision 197‑C—Consequence of transfer: tainting of share capital account
197‑50 The share capital account becomes tainted (if it is not already tainted)
197‑55 Choosing to untaint a tainted share capital account
197‑60