Document ID: chunk:federal_register_of_legislation:C2025C00029:section:7:p51
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 7 (pt 51/58)
Character Range: 2428542–2431479

company
Guide to Division 166
166‑1 What this Division is about
Subdivision 166‑AA—The object of this Division
166‑3 The object of this Division
Subdivision 166‑A—Deducting tax losses of earlier income years
166‑5 How Subdivision 165‑A applies to a widely held or eligible Division 166 company
166‑15 Companies can choose that this Subdivision is not to apply to them
Subdivision 166‑B—Working out the taxable income, tax loss, net capital gain and net capital loss for the income year of the change
166‑20 How Subdivisions 165‑B and 165‑CB apply to a widely held or eligible Division 166 company
166‑25 How to work out the taxable income, tax loss, net capital gain and net capital loss
166‑35 Companies can choose that this Subdivision is not to apply to them
Subdivision 166‑C—Deducting bad debts
166‑40 How Subdivision 165‑C applies to a widely held or eligible Division 166 company
166‑50 Companies can choose that this Subdivision is not to apply to them
Subdivision 166‑CA—Changeover times and alteration times
166‑80 How Subdivision 165‑CC or 165‑CD applies to a widely held or eligible Division 166 company
166‑90 Companies can choose that this Subdivision is not to apply to them
Subdivision 166‑D—Tests for finding out whether the widely held or eligible Division 166 company has maintained the same owners
Guide to Subdivision 166‑D
166‑135 What this Subdivision is about
The ownership tests: substantial continuity of ownership
166‑145 The ownership tests: substantial continuity of ownership
166‑165 Relationship with rules in Division 165
Corporate change in a company
166‑175 Corporate change in a company
Subdivision 166‑E—Concessional tracing rules
Guide to Subdivision 166‑E
166‑215 What this Subdivision is about
Application of this Subdivision
166‑220 Application of this Subdivision
Stakes of less than 10% in the tested company
166‑225 Direct stakes of less than 10% in the tested company
166‑230 Indirect stakes of less than 10% in the tested company
166‑235 Voting, dividend and capital stakes
Stakes held directly and/or indirectly by widely held companies
166‑240 Stakes held directly and/or indirectly by widely held companies
166‑245 Stakes held by other entities
When identity of foreign stakeholders is not known
166‑255 Bearer shares in foreign listed companies
166‑260 Depository entities holding stakes in foreign listed companies
Other rules relating to voting power and rights
166‑265 Persons who actually control voting power or have rights are taken not to control power or have rights
166‑270 Single notional entity stakeholders taken to have minimum voting control, dividend rights and capital rights
166‑272 Same shares or interests to be held
When the rules in this Subdivision do not apply
166‑275 Rules in this Subdivision intended to be concessional
166‑280 Controlled test companies
Division 167—Companies whose shares carry unequal rights to dividends, capital distributions or voting power