Document ID: chunk:federal_register_of_legislation:C2025C00029:section:6
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 6
Character Range: 1751842–1753291

6                                                         A company                                                                                                     If one or more of these things happen:                                                                                                                                                                                                  Division 175
                                                                                                                                                                        • a capital gain or loss is injected into it;
                                                                                                                                                                        • a tax benefit is obtained from its available net capital losses or current year capital losses;
                                                                                                                                                                        • a tax benefit is obtained because of its available capital gains;
                                                                                                                                                                        the Commissioner can disallow its net capital losses or current year capital losses, and it may have to work out its net capital loss in a special way.