Document ID: chunk:federal_register_of_legislation:C2025C00014:schedule:2f:p1
Version: federal_register_of_legislation:C2025C00014
Segment Type: schedule
Provision Reference: sch 2F (pt 1/4)
Character Range: 2134786–2138150

Schedule 2F—Trust losses and other deductions
Division 265—Overview of Schedule
265‑5.....................What this Schedule is about
265‑10..............Diagram giving overview of Schedule
Division 266—Income tax consequences for fixed trusts of abnormal trading or change in ownership
Subdivision 266‑A—Overview of this Division
266‑5.....................What this Division is about
266‑10............Diagram giving overview of this Division
Subdivision 266‑B—Effect of change in ownership of fixed trust
266‑15..................What this Subdivision is about
266‑20..........Diagram giving overview of this Subdivision
266‑25..........Fixed trust may be denied tax loss deduction
266‑30Fixed trust may be required to work out its net income and tax loss in a special way
266‑35............Fixed trust may be denied debt deduction
266‑40................The trust must pass 50% stake test
266‑45....The trust must meet non‑fixed trust stake test
266‑50....................Deducting part of a tax loss
266‑55Information about non‑fixed trusts with interests in fixed trust
266‑60Notices where requirements of section 266‑55 are met
Subdivision 266‑C—Effect of change in ownership of unlisted widely held trust
266‑65..................What this Subdivision is about
266‑70..........Diagram giving overview of this Subdivision
266‑75.Unlisted widely held trust may be denied tax loss deduction
266‑80Unlisted widely held trust may be required to work out its net income and tax loss in a special way
266‑85...Unlisted widely held trust may be denied debt deduction
266‑90If abnormal trading or end of income year, trust must pass the 50% stake test
266‑95....................Deducting part of a tax loss
              Subdivision 266‑D—Effect of abnormal trading on listed widely held trust
266‑100..................What this Subdivision is about
266‑105.........Diagram giving overview of this Subdivision
266‑110..Listed widely held trust may be denied tax loss deduction
266‑115Listed widely held trust may be required to work out its net income and tax loss in a special way
266‑120....Listed widely held trust may be denied debt deduction
266‑125There must be no abnormal trading (subject to 50% stake or business continuity exceptions)
266‑130....................Deducting part of a tax loss
266‑135Listed widely held unit trust may be denied tax loss deduction otherwise allowable
Subdivision 266‑E—Effect of abnormal trading on unlisted very widely held trust or wholesale widely held trust
266‑140..................What this Subdivision is about
266‑145.........Diagram giving overview of this Subdivision
266‑150Unlisted very widely held trust or wholesale widely held trust may be denied tax loss deduction
266‑155Unlisted very widely held trust or wholesale widely held trust may be required to work out its net income and tax loss in a special way
266‑160Unlisted very widely held trust or wholesale widely held trust may be denied debt deduction
266‑165There must be no abnormal trading (subject to 50% stake exception)
266‑170....................Deducting part of a tax loss
Subdivision 266‑F—Information about family trusts with interests in other trusts
266‑175..................What this Subdivision is about
266‑180Information about family trusts with interests in other trusts
266‑185Notices where requirements of section 266‑180 are met
Division