Commonwealth Consolidated Acts Commonwealth Consolidated ActsSubdivision 166-C of the Income Tax Assessment Act 1997 (about listed public companies deducting bad debts) applies to assessments for the 1998-1999 income year and later income years.
Table of Subdivisions 170-A Transfer of tax losses within certain
wholly-owned groups of companies 170-B Transfer of net
capital losses within certain wholly-owned groups of companies 170-C Provisions applying to both transfers of tax losses
and transfers of net capital losses within wholly-owned groups of companies 170-D Transfer of life insurance business
Table of sections 170-45 Special rules
affecting utilisation of losses in a bundle do not affect the amount of a tax
loss that can be transferred 170-55 Ordering
rule for losses previously transferred under Subdivision 707-A of the
Income Tax Assessment Act 1997
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