Document ID: chunk:federal_register_of_legislation:C2025C00014:schedule:2f:p3
Version: federal_register_of_legislation:C2025C00014
Segment Type: schedule
Provision Reference: sch 2F (pt 3/4)
Character Range: 2140753–2144716

loss for the income year
Subdivision 268‑D—Rules that supplement Subdivision 268‑C if the trust is in partnership
268‑70How to calculate the trust's notional loss or net income for a period when the trust was a partner
268‑75How to calculate the trust's share of a partnership's notional loss or notional net income for a period if both entities have the same income year
268‑80How to calculate the trust's share of a partnership's notional loss or notional net income for a period if the entities have different income years
268‑85Trust's full year deductions include a share of partnership's full year deductions
Division 269—Concepts and tests applied in Divisions 266 and 267
Subdivision 269‑A—Overview of Division
269‑5.....................What this Division is about
Subdivision 269‑B—Abnormal trading
269‑10................................Trading
269‑15....................Abnormal trading—general
269‑20......Abnormal trading—suspected acquisition or merger
269‑25....Abnormal trading—5% of units in a single transaction
269‑30Abnormal trading—suspected 5% of units in a series of transactions
269‑35Abnormal trading—20% of units traded, issued or redeemed over 60 day period
269‑40.........Abnormal trading—50% stake not maintained
269‑45....Time at which trustee to have knowledge or suspicion
269‑47..............Abnormal trading where holding trust
269‑49....No abnormal trading where proportionate issue of units
Subdivision 269‑C—Passing the 50% stake test etc.
269‑50...........More than a 50% stake in income or capital
269‑55.....................Passing the 50% stake test
Subdivision 269‑D—Pattern of distributions test
269‑60.....................Pattern of distributions test
269‑65............Test year distribution of income or capital
269‑70.........When individual receives different percentages
269‑75......................Incomplete distributions
269‑80Where individual's death or breakdown of marriage or relationship
269‑85.......Arrangements to pass pattern of distributions test
Subdivision 269‑E—Control a non‑fixed trust
269‑95................Control a non‑fixed trust
Subdivision 269‑F—Business continuity test
269‑100...............Passing the business continuity test
269‑105Modified test for income years starting on or after 1 July 2015
Division 270—Schemes to take advantage of deductions
270‑5.....................What this Division is about
270‑10............Schemes to take advantage of deductions
270‑15...................Tax consequences of schemes
270‑20................................Benefit
270‑25...........................Outsider to trust
Division 271—Family trust distribution tax
271‑5.....................What this Division is about
271‑10....................Family trust distribution tax
271‑15Tax liability where family trust makes distribution etc. outside family group
271‑20Tax liability where interposed trust makes distribution etc. outside family group
271‑25Tax liability where interposed partnership makes distribution etc. outside family group
271‑30Tax liability where interposed company makes distribution outside family group
271‑35.............Avoidance of double‑counting
271‑40.........Exclusion of directors from liability to pay tax
271‑45Requirements for section 271‑55 notice to family trust
271‑50Requirements for section 271‑55 notice to interposed entity
271‑55Notice requiring information about non‑resident distributions etc.
271‑60Tax liability where non‑resident family trust's tax unpaid
271‑65Tax liability where non‑resident interposed entity's tax unpaid
271‑70...............Reduction of liability where tax paid
271‑75.............Payment of family trust distribution tax
271‑80..........Late payment of family trust distribution tax
271‑90..........................Notice of liability
271‑95...................Request for notice of liability
271‑105Amounts subject to family trust distribution tax not assessable
Division 272—Interpretation
Subdivision 272‑A—Fixed entitlement