Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p51
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 51/53)
Character Range: 3036607–3039277

the amount of the *loss company's overall loss at that time; and
 (c) for each income year for which the loss company had at that time a *tax loss or *net capital loss referred to in subsection 165‑115R(3) or 165‑115S(3)—the type and amount of the loss; and
 (d) the amount of any adjusted unrealised loss that the loss company had at that time; and
 (e) particulars (for the purpose of assisting the entity to whom the notice is given (the recipient) to comply with the requirements of this Subdivision) of the amounts, proportions, and times of *acquisition, of all relevant equity interests and relevant debt interests in the loss company held by entities through which the recipient had relevant equity interests or relevant debt interests in the loss company.

Entity or loss company not required to give information about matters that are not known to it
 (7) An entity or *loss company is not required by this section to set out information in a notice unless:
 (a) the information is known to the entity or company; or
 (b) the entity or company could reasonably be expected to know the information and can readily obtain it.

Commissioner's power to specify a later time for giving notice
 (7A) The Commissioner may, by written notice given to an entity, or *loss company, that is required to give a notice under subsection (4) or (5), specify a time later than the alteration time as the start of the 6 months mentioned in the subsection.

Commissioner's power to waive requirement for notice
 (7B) The Commissioner may give an entity or *loss company a written declaration that subsection (4) or (5) does not apply to require the entity or company to give a notice relating to the alteration time. If the Commissioner does so, the subsection does not apply in relation to the alteration time.

Considerations relating to Commissioner's powers
 (7C) In deciding whether to specify a time for the purposes of subsection (4) or (5) or declare that the subsection does not apply, the Commissioner must consider:
 (a) the consequences of doing so for each entity to which notice must be given under the subsection (apart from any such declaration); and
 (b) any other matters that the Commissioner considers relevant.

Obligations of person not affected by failure to give notice
 (8) Any failure by an entity or the *loss company to give a notice to a person under this section does not affect any obligation of the person to comply with the requirements of this Subdivision.

165‑115ZD  Adjustment (or further adjustment) for interest realised at a loss after global method has been used
 (1) This section affects how sections 165‑115ZA and 165‑115ZB apply to an