Document ID: chunk:federal_register_of_legislation:C2004C00958:clause:2_2:p14
Version: federal_register_of_legislation:C2004C00958
Segment Type: clause
Provision Reference: sch 2 cl 2 (pt 14/14)
Character Range: 750482–751546

of a company's losses, deductions or bad debts to avoid income tax

Table of Subdivisions

175‑CATax benefits from unused net capital losses of earlier income years

175‑CBTax benefits from unused capital losses of the current year

Subdivision 175‑CA—Tax benefits from unused net capital losses of earlier income years

175‑40  Application of Subdivision 175‑CA of the Income Tax Assessment Act 1997

  Subdivision 175‑CA of the Income Tax Assessment Act 1997 (about companies obtaining tax benefits from unused net capital losses of earlier income years) applies to assessments for the 1998‑99 income year and later income years.

Subdivision 175‑CB—Tax benefits from unused capital losses of the current year

175‑55  Application of Subdivision 175‑CB of the Income Tax Assessment Act 1997

  Subdivision 175‑CB of the Income Tax Assessment Act 1997 (about companies obtaining tax benefits from unused capital losses of the current income year) applies to assessments for the 1998‑99 income year and later income years.

[The next Part is Part 3‑45.]