Document ID: chunk:federal_register_of_legislation:C2025C00029:section:4:p70
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 4 (pt 70/95)
Character Range: 5729000–5732078

of this Subdivision
Modified application of tax cost setting rules for joining
719‑160 Tax cost setting rules for joining have effect with modifications
719‑165 Trading stock value and registered emissions unit value not set for assets of eligible tier‑1 companies
719‑170 Modified effect of subsections 705‑175(1) and 705‑185(1)
Subdivision 719‑F—Losses
Guide to Subdivision 719‑F
719‑250 What this Subdivision is about
Maintaining the same ownership to be able to utilise loss
719‑255 Special rules
719‑260 Special test for utilising a loss because a company maintains the same owners
719‑265 What is the test company?
719‑270 Assumptions about the test company having made the loss for an income year
719‑275 Assumptions about nothing happening to affect direct and indirect ownership of the test company
719‑280 Assumptions about the test company failing to meet the conditions in section 165‑12
Business continuity test and change of head company
719‑285 Business continuity test and change of head company
Bundles of losses and their available fractions
719‑300 Application
719‑305 Subdivision 707‑C affects utilisation of losses made by ongoing head company while it was head company
719‑310 Adjustment of available fractions for bundles of losses previously transferred to ongoing head company
719‑315 Further adjustment of available fractions for all bundles
719‑320 Limit on utilising losses other than the prior group losses
719‑325 Cancellation of all losses in a bundle
Subdivision 719‑H—Imputation issues
719‑425 Guide to Subdivision 719‑H
Operative provisions
719‑430 Transfer of franking account balance on cessation event
719‑435 Distributions by subsidiary members of MEC group taken to be distributions by head company
Subdivision 719‑I—Bad debts
Guide to Subdivision 719‑I
719‑450 What this Subdivision is about
Maintaining the same ownership to be able to deduct bad debt
719‑455 Special test for deducting a bad debt because a company maintains the same owners
719‑460 Assumptions about nothing happening to affect direct and indirect ownership of the test company
719‑465 Assumptions about the test company failing to meet the conditions in section 165‑123
              Subdivision 719‑J—MEC group cost setting rules: leaving cases
Guide to Subdivision 719‑J
719‑500 What this Subdivision is about
719‑505 Application and object of this Subdivision
719‑510 Modified operation of paragraphs 711‑15(1)(b) and (c)
Subdivision 719‑K—MEC group cost setting rules: pooling cases
Guide to Subdivision 719‑K
719‑550 What this Subdivision is about
719‑555 Application and object of this Subdivision
719‑560 Pooled interests
719‑565 Setting cost of reset interests
719‑570 Cost setting amount
Subdivision 719‑T—Interactions between this Part and other areas of the income tax law: special rules for MEC groups
How Subdivision 165‑CC applies to MEC groups
719‑700 Changeover times under section 165‑115C or 165‑115D
719‑705 Additional changeover times for head company of MEC group
How Subdivision 165‑CD applies to MEC groups
719‑720 Alteration times under section