Document ID: chunk:federal_register_of_legislation:C2025C00029:section:7:p50
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 7 (pt 50/58)
Character Range: 2425782–2428802

be given
165‑115ZDAdjustment (or further adjustment) for interest realised at a loss after global method has been used
Subdivision 165‑C—Deducting bad debts
Guide to Subdivision 165‑C
165‑117 What this Subdivision is about
Operative provisions
165‑119 Application of Subdivision
165‑120 To deduct a bad debt
165‑123 Company must maintain the same owners
165‑126 Alternatively, the company must satisfy the business continuity test
165‑129 Same people must control the voting power, or the company must satisfy the business continuity test
165‑132 When tax losses resulting from bad debts cannot be deducted
Subdivision 165‑D—Tests for finding out whether the company has maintained the same owners
The primary and alternative tests
165‑150 Who has more than 50% of the voting power in the company
165‑155 Who has rights to more than 50% of the company's dividends
165‑160 Who has rights to more than 50% of the company's capital distributions
165‑165 Rules about tests for a condition or occurrence of a circumstance
165‑175 Tests can be satisfied by a single person
Rules affecting the operation of the tests
165‑180 Arrangements affecting beneficial ownership of shares
165‑185 Shares treated as not having carried rights
165‑190 Shares treated as always having carried rights
165‑200 Rules do not affect totals of shares, units in unit trusts or rights carried by shares and units
165‑202 Shares held by government entities and charities etc.
165‑203 Companies where no shares have been issued
165‑205 Death of share owner
165‑207 Trustees of family trusts
165‑208 Companies in liquidation etc.
165‑209 Dual listed companies
Subdivision 165‑E—Business continuity test
165‑210 The business continuity test—carrying on the same business
165‑211 The business continuity test—carrying on a similar business
165‑212D Restructure of MDOs etc.
165‑212E Entry history rule does not apply for the purposes of sections 165‑210 and 165‑211
Subdivision 165‑F—Special provisions relating to ownership by non‑fixed trusts
165‑215 Special alternative to change of ownership test for Subdivision 165‑A
165‑220 Special alternative to change of ownership test for Subdivision 165‑B
165‑225 Special way of dividing the income year under Subdivision 165‑B
165‑230 Special alternative to change of ownership test for Subdivision 165‑C
165‑235 Information about non‑fixed trusts with interests in company
165‑240 Notices where requirements of section 165‑235 are met
165‑245 When an entity has a fixed entitlement to income or capital of a company
Subdivision 165‑G—Other special provisions
165‑250 Control of companies in liquidation etc.
165‑255 Incomplete periods
Division 166—Income tax consequences of changing ownership or control of a widely held or eligible Division 166 company
Guide to Division 166
166‑1 What this Division is about
Subdivision 166‑AA—The object of this Division
166‑3 The object of this Division
Subdivision 166‑A—Deducting tax losses of earlier income years
166‑5 How Subdivision 165‑A applies to a widely held