Document ID: chunk:federal_register_of_legislation:C2025C00029:section:4:p66
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 4 (pt 66/95)
Character Range: 5717622–5720663

715‑130 Second choice: pool's loss denial balance applied in reducing adjustable values of leaving assets that are loss assets
715‑135 Third choice: loss denial pool of leaving entity created
Effect of first and second choices on various kinds of assets
715‑145 Effect of choice on adjustable value of leaving asset
General provisions about loss denial pools
715‑155 When asset leaves pool
715‑160 How loss denial balance is applied to losses realised on assets in pool
715‑165 When pool ceases to exist
Choices under this Subdivision
715‑175 When choice must be made
715‑180 Head company to notify leaving entity of choice
715‑185 Leaving entity may choose to cancel loss denial pool by reducing adjustable values of assets in the pool
Subdivision 715‑B—How Subdivision 165‑CD applies to consolidated groups and leaving entities
How Subdivision 165‑CD applies to consolidated groups
715‑215 Extension of single entity rule and entry history rule
715‑225 Working out adjusted unrealised loss using individual asset method
715‑230 No reductions or other consequences for interests subject to loss cancellation under Subdivision 715‑H
How Subdivision 165‑CD applies to leaving entity that is a company
715‑240 Application of sections 715‑245 to 715‑260
715‑245 If ownership or control of leaving entity has altered since head company's last alteration time or formation of group
715‑250 If head company has had an alteration time but ownership and control of leaving entity have not altered since
715‑255 Consequences if leaving entity is a loss company at the leaving time
715‑260 If neither of sections 715‑245 and 715‑250 applies
715‑265 Head company does not have relevant equity or debt interest in a loss company if widely held top company does not have such an interest
How Subdivision 165‑CD applies to leaving entity that is a trust
715‑270 Subdivision 165‑CD applies
              Subdivision 715‑C—Common rules for the purposes of Subdivisions 715‑A and 715‑B
715‑290 Additional assumptions to be made when using reference time
Subdivision 715‑D—Treatment of company's deferred losses under Subdivision 170‑D on joining a consolidated group
Key terminology
715‑310 What is a 170‑D deferred loss, and when it revives
Deferred loss on 165‑CC tagged asset
715‑355 Head company's own deferred losses at formation time
715‑360 Deferred losses brought in by subsidiary member
715‑365 How loss denial balance is applied when 170‑D deferred loss revives
Subdivision 715‑E—Interactions with Division 775 (Foreign currency gains and losses)
715‑370 Cost setting—reference time for determining currency exchange rate effect
Subdivision 715‑F—Interactions with Division 230 (financial arrangements)
715‑375 Cost setting on joining—amount of liability that is Division 230 financial arrangement
715‑378 Cost setting on joining—head company's right to receive or obligation to provide payment
715‑379 Cost setting on leaving—amount of intragroup liability that is Division 230 financial arrangement
715‑379A Cost setting on leaving—head company's