Document ID: chunk:federal_register_of_legislation:C2025C00029:section:7:p54
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 7 (pt 54/58)
Character Range: 2436747–2439742

deductions
175‑20 Income or capital gain injected into company because of available deductions
175‑25 Deduction injected into company because of available income or capital gain
175‑30 Someone else obtains a tax benefit because of a deduction, income or capital gain available to company
175‑35 Tax loss resulting from disallowed deductions
Subdivision 175‑CA—Tax benefits from unused net capital losses of earlier income years
175‑40 When Commissioner can disallow net capital loss of earlier income year
175‑45 First case: capital gain injected into company because of available net capital loss
175‑50 Second case: someone else obtains a tax benefit because of net capital loss available to company
Subdivision 175‑CB—Tax benefits from unused capital losses of the current year
175‑55 When Commissioner can disallow capital loss of current year
175‑60 Capital gain injected into company because of available capital loss
175‑65 Capital loss injected into company because of available capital gain
175‑70 Someone else obtains a tax benefit because of capital loss or gain available to company
175‑75 Net capital loss resulting from disallowed capital losses
Subdivision 175‑C—Tax benefits from unused bad debt deductions
175‑80 When Commissioner can disallow deduction for bad debt
175‑85 First case: income or capital gain injected into company because of available bad debt
175‑90 Second case: someone else obtains a tax benefit because of bad debt deduction available to company
Subdivision 175‑D—Common rules
175‑95 When a person has a shareholding interest in the company
175‑100 Commissioner may disallow excluded losses etc. of insolvent companies
Division 180—Information about family trusts with interests in companies
Guide to Division 180
180‑1 What this Division is about
Subdivision 180‑A—Information relevant to Division 165
180‑5 Information about family trusts with interests in companies
180‑10 Notice where requirements of section 180‑5 are met
Subdivision 180‑B—Information relevant to Division 175
180‑15 Information about family trusts with interests in companies
180‑20 Notice where requirements of section 180‑15 are met
Division 195—Special types of company
Subdivision 195‑A—Pooled development funds (PDFs)
Guide to Subdivision 195‑A
195‑1 What this Subdivision is about
Working out a PDF's taxable income and tax loss
195‑5 Deductibility of PDF tax losses
195‑10 PDF cannot transfer tax loss
195‑15 Tax loss for year in which company becomes a PDF
              Working out a PDF's net capital gain and net capital loss
195‑25 Applying a PDF's net capital losses
195‑30 PDF cannot transfer net capital loss
195‑35 Net capital loss for year in which company becomes a PDF
Working out a PDF's loss carry back tax 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