Commonwealth of Australia Consolidated Acts Commonwealth of Australia Consolidated ActsThis Subdivision contains rules about the income tax treatment of:
pooled development funds (PDFs)
shares in PDFs.
Table of sections
Working out a PDF's taxable income and tax loss
195-5 Deductibility of PDF tax losses
195-10 PDF cannot transfer tax loss
195-15 Tax loss for year in which company becomes a PDF
Working out a PDF's net capital gain and net capital loss
195-25 Applying a PDF's net capital losses
195-30 PDF cannot transfer net capital loss
195-35 Net capital loss for year in which company becomes a PDF
Working out a PDF's taxable income and tax loss