division 5 - your obligations if you are registered part 2 - registering for abn purposes to the a new tax system (australian business number) act 1999 a new tax system (australian business number) 1999 2 - registering for abn purposes 5 - your obligations if you are registered 36-a - deductions for tax losses of earlier income years 36-17 how to deduct tax losses of corporate tax entities section 36-17 how to deduct tax losses of corporate tax entities subdivision 36-a - deductions for tax losses of earlier income years division 36 - tax losses of earlier income years part 2-5 - rules about deductibility of particular kinds of amounts chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-5 - rules about deductibility of particular kinds of amounts 36 - tax losses of earlier income years division 36 - tax losses of earlier income years division 165 - income tax consequences of changing ownership or control of a company, 166 - income tax consequences of changing ownership or control of a widely held or eligible division 166 company, 175 - use of a company's tax losses or deductions to avoid income tax, 703 - consolidated groups and their members , 707 - losses for head companies when entities become members etc. part 2-5 - rules about deductibility of particular kinds of amounts chapter 2 - liability rules of general application to the income tax assessment act 1997 & part 3-5 - corporate taxpayers and corporate distributions, 3-90 - consolidated groups chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-5 - rules about deductibility of particular kinds of amounts 36 - tax losses of earlier income years division 165 - income tax consequences of changing ownership or control of a company, 166 - income tax consequences of changing ownership or control of a widely held or eligible division 166 company, 175 - use of a company's tax losses or deductions to avoid income tax, 703 - consolidated groups and their members , 707 - losses for head companies when entities become members etc. division 36 - tax losses of earlier income years division 165 - income tax consequences of changing ownership or control of a company, 166 - income tax consequences of changing ownership or control of a widely held or eligible division 166 company, 175 - use of a company's tax losses or deductions to avoid income tax, 703 - consolidated groups and their members , 707 - losses for head companies when entities become members etc. part 2-5 - rules about deductibility of particular kinds of amounts chapter 2 - liability rules of general application to the income tax assessment act 1997 & part 3-5 - corporate taxpayers and corporate distributions, 3-90 - consolidated groups chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-5 - rules about deductibility of particular kinds of amounts 36 - tax losses of earlier income years division 165 - income tax consequences of changing ownership or control of a company, 166 - income tax consequences of changing ownership or control of a widely held or eligible division 166 company, 175 - use of a company's tax losses or deductions to avoid income tax, 703 - consolidated groups and their members , 707 - losses for head companies when entities become members etc. division 36 - tax losses of earlier income years division 165 - income tax consequences of changing ownership or control of a company, 166 - income tax consequences of changing ownership or control of a widely held or eligible division 166 company, 175 - use of a company's tax losses or deductions to avoid income tax, 703 - consolidated groups and their members , 707 - losses for head companies when entities become members etc. part 2-5 - rules about deductibility of particular kinds of amounts chapter 2 - liability rules of general application to the income tax assessment act 1997 & part 3-5 - corporate taxpayers and corporate distributions, 3-90 - consolidated groups chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-5 - rules about deductibility of particular kinds of amounts 36 - tax losses of earlier income years division 165 - income tax consequences of changing ownership or control of a company, 166 - income tax consequences of changing ownership or control of a widely held or eligible division 166 company, 175 - use of a company's tax losses or deductions to avoid income tax, 703 - consolidated groups and their members , 707 - losses for head companies when entities become members etc. division 165 - income tax consequences of changing ownership or control of a company, 166 - income tax consequences of changing ownership or control of a widely held or eligible division 166 company, 175 - use of a company's tax losses or deductions to avoid income tax, 703 - consolidated groups and their members , 707 - losses for head companies when entities become members etc. part 3-5 - corporate taxpayers and corporate distributions, 3-90 - consolidated groups chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-5 - corporate taxpayers and corporate distributions, 3-90 - consolidated groups 165 - income tax consequences of changing ownership or control of a company, 166 - income tax consequences of changing ownership or control of a widely held or eligible division 166 company, 175 - use of a company's tax losses or deductions to avoid income tax, 703 - consolidated groups and their members , losses for head companies when entities become members etc. division 707 - losses for head companies when entities become members etc. part 3-90 - consolidated groups chapter 3 - specialist liability rules to the income tax assessment act 1997 & schedule 2f - trust losses and other deductions to the income tax act 1936 income tax assessment 1997 3 - specialist liability rules 3-90 - consolidated groups 707 - losses for head companies when entities become members etc. division 165 - income tax consequences of changing ownership or control of a company, 166 - income tax consequences of changing ownership or control of a widely held or eligible division 166 company, 175 - use of a company's tax losses or deductions to avoid income tax, 703 - consolidated groups and their members , 707 - losses for head companies when entities become members etc. part 3-5 - corporate taxpayers and corporate distributions, 3-90 - consolidated groups chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-5 - corporate taxpayers and corporate distributions, 3-90 - consolidated groups 165 - income tax consequences of changing ownership or control of a company, 166 - income tax consequences of changing ownership or control of a widely held or eligible division 166 company, 175 - use of a company's tax losses or deductions to avoid income tax, 703 - consolidated groups and their members , losses for head companies when entities become members etc. division 707 - losses for head companies when entities become members etc. part 3-90 - consolidated groups chapter 3 - specialist liability rules to the income tax assessment act 1997 & schedule 2f - trust losses and other deductions to the income tax act 1936 income tax assessment 1997 3 - specialist liability rules 3-90 - consolidated groups 707 - losses for head companies when entities become members etc. 707-c - amount of transferred losses that can be utilised 707-320 what is the available fraction for a bundle of losses? section 707-320 what is the available fraction for a bundle of losses? subdivision 707-c - amount of transferred losses that can be utilised division 707 - losses for head companies when entities become members etc. part 3-90 - consolidated groups chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-90 - consolidated groups 707 - losses for head companies when entities become members etc. division 165 - income tax consequences of changing ownership or control of a company, 166 - income tax consequences of changing ownership or control of a widely held or eligible division 166 company, 175 - use of a company's tax losses or deductions to avoid income tax, 703 - consolidated groups and their members , 707 - losses for head companies when entities become members etc. part 3-5 - corporate taxpayers and corporate distributions, 3-90 - consolidated groups chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-5 - corporate taxpayers and corporate distributions, 3-90 - consolidated groups 165 - income tax consequences of changing ownership or control of a company, 166 - income tax consequences of changing ownership or control of a widely held or eligible division 166 company, 175 - use of a company's tax losses or deductions to avoid income tax, 703 - consolidated groups and their members , losses for head companies when entities become members etc. division 707 - losses for head companies when entities become members etc. part 3-90 - consolidated groups chapter 3 - specialist liability rules to the income tax assessment act 1997 & schedule 2f - trust losses and other deductions to the income tax act 1936 income tax assessment 1997 3 - specialist liability rules 3-90 - consolidated groups 707 - losses for head companies when entities become members etc. division 165 - income tax consequences of changing ownership or control of a company, 166 - income tax consequences of changing ownership or control of a widely held or eligible division 166 company, 175 - use of a company's tax losses or deductions to avoid income tax, 703 - consolidated groups and their members , 707 - losses for head companies when entities become members etc. part 3-5 - corporate taxpayers and corporate distributions, 3-90 - consolidated groups chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-5 - corporate taxpayers and corporate distributions, 3-90 - consolidated groups 165 - income tax consequences of changing ownership or control of a company, 166 - income tax consequences of changing ownership or control of a widely held or eligible division 166 company, 175 - use of a company's tax losses or deductions to avoid income tax, 703 - consolidated groups and their members , losses for head companies when entities become members etc. division 707 - losses for head companies when entities become members etc. part 3-90 - consolidated groups chapter 3 - specialist liability rules to the income tax assessment act 1997 & schedule 2f - trust losses and other deductions to the income tax act 1936 income tax assessment 1997 3 - specialist liability rules 3-90 - consolidated groups 707 - losses for head companies when entities become members etc. division 36 - tax losses of earlier income years division 165 - income tax consequences of changing ownership or control of a company, 166 - income tax consequences of changing ownership or control of a widely held or eligible division 166 company, 175 - use of a company's tax losses or deductions to avoid income tax, 703 - consolidated groups and their members , 707 - losses for head companies when entities become members etc. part 2-5 - rules about deductibility of particular kinds of amounts chapter 2 - liability rules of general application to the income tax assessment act 1997 & part 3-5 - corporate taxpayers and corporate distributions, 3-90 - consolidated groups chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-5 - rules about deductibility of particular kinds of amounts 36 - tax losses of earlier income years division 165 - income tax consequences of changing ownership or control of a company, 166 - income tax consequences of changing ownership or control of a widely held or eligible division 166 company, 175 - use of a company's tax losses or deductions to avoid income tax, 703 - consolidated groups and their members , 707 - losses for head companies when entities become members etc. division 36 - tax losses of earlier income years division 165 - income tax consequences of changing ownership or control of a company, 166 - income tax consequences of changing ownership or control of a widely held or eligible division 166 company, 175 - use of a company's tax losses or deductions to avoid income tax, 703 - consolidated groups and their members , 707 - losses for head companies when entities become members etc. part 2-5 - rules about deductibility of particular kinds of amounts chapter 2 - liability rules of general application to the income tax assessment act 1997 & part 3-5 - corporate taxpayers and corporate distributions, 3-90 - consolidated groups chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-5 - rules about deductibility of particular kinds of amounts 36 - tax losses of earlier income years division 165 - income tax consequences of changing ownership or control of a company, 166 - income tax consequences of changing ownership or control of a widely held or eligible division 166 company, 175 - use of a company's tax losses or deductions to avoid income tax, 703 - consolidated groups and their members , 707 - losses for head companies when entities become members etc. division 36 - tax losses of earlier income years division 165 - income tax consequences of changing ownership or control of a company, 166 - income tax consequences of changing ownership or control of a widely held or eligible division 166 company, 175 - use of a company's tax losses or deductions to avoid income tax, 703 - consolidated groups and their members , 707 - losses for head companies when entities become members etc. part 2-5 - rules about deductibility of particular kinds of amounts chapter 2 - liability rules of general application to the income tax assessment act 1997 & part 3-5 - corporate taxpayers and corporate distributions, 3-90 - consolidated groups chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-5 - rules about deductibility of particular kinds of amounts 36 - tax losses of earlier income years division 165 - income tax consequences of changing ownership or control of a company, 166 - income tax consequences of changing ownership or control of a widely held or eligible division 166 company, 175 - use of a company's tax losses or deductions to avoid income tax, 703 - consolidated groups and their members , 707 - losses for head companies when entities become members etc. 707-c - amount of transferred losses that can be utilised 707-320 what is the available fraction for a bundle of losses? & 707-335 limit on utilising transferred losses if circumstances change during income year 707-320(2) subsection 707-320(2) section 707-320 what is the available fraction for a bundle of losses? & 707-335 limit on utilising transferred losses if circumstances change during income year subdivision 707-c - amount of transferred losses that can be utilised division 707 - losses for head companies when entities become members etc. part 3-90 - consolidated groups chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-90 - consolidated groups 707 - losses for head companies when entities become members etc. 707-a - transfer of previously unutilised losses to head company 707-145 cancelling the transfer of the loss section 707-145 cancelling the transfer of the loss subdivision 707-a - transfer of previously unutilised losses to head company division 707 - losses for head companies when entities become members etc part 3-90 - consolidated groups chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-90 - consolidated groups 707 - losses for head companies when entities become members etc 707-a - transfer of previously unutilised losses to head company 707-145 cancelling the transfer of the loss section 707-145 cancelling the transfer of the loss subdivision 707-a - transfer of previously unutilised losses to head company division 707 - losses for head companies when entities become members etc part 3-90 - consolidated groups chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-90 - consolidated groups 707 - losses for head companies when entities become members etc division 36 - tax losses of earlier income years division 165 - income tax consequences of changing ownership or control of a company, 166 - income tax consequences of changing ownership or control of a widely held or eligible division 166 company, 175 - use of a company's tax losses or deductions to avoid income tax, 703 - consolidated groups and their members , 707 - losses for head companies when entities become members etc. part 2-5 - rules about deductibility of particular kinds of amounts chapter 2 - liability rules of general application to the income tax assessment act 1997 & part 3-5 - corporate taxpayers and corporate distributions, 3-90 - consolidated groups chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-5 - rules about deductibility of particular kinds of amounts 36 - tax losses of earlier income years division 165 - income tax consequences of changing ownership or control of a company, 166 - income tax consequences of changing ownership or control of a widely held or eligible division 166 company, 175 - use of a company's tax losses or deductions to avoid income tax, 703 - consolidated groups and their members , 707 - losses for head companies when entities become members etc. 707-a - transfer of previously unutilised losses to head company 707-120 transfer of loss from joining entity to head company 707-120(2) what is the trial year? subsection 707-120(2) what is the trial year? section 707-120 transfer of loss from joining entity to head company subdivision 707-a - transfer of previously unutilised losses to head company division 707 - losses for head companies when entities become members etc. part 3-90 - consolidated groups chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 3 - specialist liability rules 3-90 - consolidated groups 707 - losses for head companies when entities become members etc. division 36 - tax losses of earlier income years division 165 - income tax consequences of changing ownership or control of a company, 166 - income tax consequences of changing ownership or control of a widely held or eligible division 166 company, 175 - use of a company's tax losses or deductions to avoid income tax, 703 - consolidated groups and their members , 707 - losses for head companies when entities become members etc. part 2-5 - rules about deductibility of particular kinds of amounts chapter 2 - liability rules of general application to the income tax assessment act 1997 & part 3-5 - corporate taxpayers and corporate distributions, 3-90 - consolidated groups chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-5 - rules about deductibility of particular kinds of amounts 36 - tax losses of earlier income years division 165 - income tax consequences of changing ownership or control of a company, 166 - income tax consequences of changing ownership or control of a widely held or eligible division 166 company, 175 - use of a company's tax losses or deductions to avoid income tax, 703 - consolidated groups and their members , 707 - losses for head companies when entities become members etc. division 36 - tax losses of earlier income years division 165 - income tax consequences of changing ownership or control of a company, 166 - income tax consequences of changing ownership or control of a widely held or eligible division 166 company, 175 - use of a company's tax losses or deductions to avoid income tax, 703 - consolidated groups and their members , 707 - losses for head companies when entities become members etc. part 2-5 - rules about deductibility of particular kinds of amounts chapter 2 - liability rules of general application to the income tax assessment act 1997 & part 3-5 - corporate taxpayers and corporate distributions, 3-90 - consolidated groups chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-5 - rules about deductibility of particular kinds of amounts 36 - tax losses of earlier income years division 165 - income tax consequences of changing ownership or control of a company, 166 - income tax consequences of changing ownership or control of a widely held or eligible division 166 company, 175 - use of a company's tax losses or deductions to avoid income tax, 703 - consolidated groups and their members , 707 - losses for head companies when entities become members etc. division 36 - tax losses of earlier income years division 165 - income tax consequences of changing ownership or control of a company, 166 - income tax consequences of changing ownership or control of a widely held or eligible division 166 company, 175 - use of a company's tax losses or deductions to avoid income tax, 703 - consolidated groups and their members , 707 - losses for head companies when entities become members etc. part 2-5 - rules about deductibility of particular kinds of amounts chapter 2 - liability rules of general application to the income tax assessment act 1997 & part 3-5 - corporate taxpayers and corporate distributions, 3-90 - consolidated groups chapter 3 - specialist liability rules to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-5 - rules about deductibility of particular kinds of amounts 36 - tax losses of earlier income years division 165 - income tax consequences of changing ownership or control of a company, 166 - income tax consequences of changing ownership or control of a widely held or eligible division 166 company, 175 - use of a company's tax losses or deductions to avoid income tax, 703 - consolidated groups and their members , 707 - losses for head companies when entities become members etc. 320-d - income tax, taxable income and tax loss of life insurance companies 320-141 tax loss - complying superannuation/fhsa class section 320-141 tax loss - complying superannuation/fhsa class subdivision 320-d - income tax, taxable income and tax loss of life insurance companies division 320 - life insurance companies part 3-35 - insurance business chapter 3 - specialist liability rules to the income tax assessment act 1997 section 40 notices by the regulator to trustee & 42 complying superannuation fund division 2 - the regulator may give notices about complying fund status part 5 - notices about complying fund status to the superannuation industry (supervision) act 1993 section 47 complying approved deposit fund division 3 - complying fund status for tax purposes part 5 - notices about complying fund status to the superannuation industry (supervision) act 1993 income tax assessment 1997 3 - specialist liability rules 3-35 - insurance business 320 - life insurance companies 295-b - modifications of provisions of this act subdivision 295-b - modifications of provisions of this act division 295 - taxation of superannuation entities part 3-30 - superannuation chapter 3 - specialist liability rules to the income tax assessment act 1997 section 40 notices by the regulator to trustee & 42 complying superannuation fund division 2 - the regulator may give notices about complying fund status part 5 - notices about complying fund status to the superannuation industry (supervision) act 1993 section 48 pooled superannuation trust division 3 - complying fund status for tax purposes part 5 - notices about complying fund status to the superannuation industry (supervision) act 1993 income tax assessment 1997 3 - specialist liability rules 3-30 - superannuation 295 - taxation of superannuation entities 317 interpretation section 317 interpretation division 1 - preliminary part x - attribution of income in respect of controlled foreign companies to the income tax assessment act 1936 section 340 controlled foreign company (cfc) subdivision b - controlled foreign entities (cfes) division 2 - types of entity part x - attribution of income in respect of controlled foreign companies to the income tax assessment act 1936 subdivision d - modifications relating to losses division 7 - calculation of attributable income of cfc part x - attribution of income in respect of controlled foreign companies to the income tax assessment act 1936 sections 456 assessability in respect of cfc's attributable income, 456a reduction of section 456 assessability where item subject to foreign accruals tax, 457 assessability where cfc changes residence from unlisted country to listed country or to australia, 458 assessability in respect of certain dividends paid by a cfc & 459 assessability in respect of certain dividends deemed to be paid by a cfc under section 47a division 9 - attribution of attributable income and other amounts part x - attribution of income in respect of controlled foreign companies to the income tax assessment act 1936 income tax assessment 1936 x - attribution of income in respect of controlled foreign companies 1 - preliminary 317 interpretation section 317 interpretation division 1 - preliminary part x - attribution of income in respect of controlled foreign companies to the income tax assessment act 1936 section 340 controlled foreign company (cfc) subdivision b - controlled foreign entities (cfes) division 2 - types of entity part x - attribution of income in respect of controlled foreign companies to the income tax assessment act 1936 subdivision d - modifications relating to losses division 7 - calculation of attributable income of cfc part x - attribution of income in respect of controlled foreign companies to the income tax assessment act 1936 sections 456 assessability in respect of cfc's attributable income, 456a reduction of section 456 assessability where item subject to foreign accruals tax, 457 assessability where cfc changes residence from unlisted country to listed country or to australia, 458 assessability in respect of certain dividends paid by a cfc & 459 assessability in respect of certain dividends deemed to be paid by a cfc under section 47a division 9 - attribution of attributable income and other amounts part x - attribution of income in respect of controlled foreign companies to the income tax assessment act 1936 income tax assessment 1936 x - attribution of income in respect of controlled foreign companies 1 - preliminary division 36 - tax losses of earlier income years part 2-5 - rules about deductibility of particular kinds of amounts chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-5 - rules about deductibility of particular kinds of amounts 36 - tax losses of earlier income years subdivision 707-a - transfer of previously unutilised losses to head company subdivision 707-a - transfer of previously unutilised losses to head company division 707 - losses for head companies when entities become members etc. part 3-90 - consolidated groups chapter 3 - specialist liability rules to the income tax assessment act act 1997 income tax assessment act 1997 chapter 3 - specialist liability rules part 3-90 - consolidated groups division 707 - losses for head companies when entities become members etc. 36-c - excess franking offsets subdivision 36-c - excess franking offsets division 36 - tax losses of earlier income years part 2-5 - rules about deductibility of particular kinds of amounts chapter 2 - liability rules of general application to the income tax assessment act act 1997 income tax assessment act 1997 2 - liability rules of general application 2-5 - rules about deductibility of particular kinds of amounts 36 - tax losses of earlier income years subdivision 170-a - transfer of tax losses within certain wholly-owned groups of companies subdivision 170-a - transfer of tax losses within certain wholly-owned groups of companies division 170 - treatment of certain company groups for income tax purposes part 3-5 - corporate taxpayers and corporate distributions chapter 3 - specialist liability rules to the income tax assessment act act 1997 income tax assessment act 1997 chapter 3 - specialist liability rules part 3-5 - corporate taxpayers and corporate distributions division 170 - treatment of certain company groups for income tax purposes subdivision 36-a - deductions for tax losses of earlier income years section 36-17 how to deduct tax losses of corporate tax entities section 36-17 how to deduct tax losses of corporate tax entities subdivision subdivision 36-a - deductions for tax losses of earlier income years division 36 - tax losses of earlier income years part 2-5 - rules about deductibility of particular kinds of amounts chapter 2 - liability rules of general application to the income tax assessment act act 1997 income tax assessment act 1997 chapter 2 - liability rules of general application part 2-5 - rules about deductibility of particular kinds of amounts division 36 - tax losses of earlier income years tax laws amendment (2009 measures no. 4) act 2009 tax laws amendment (2009 measures no. 4) 2009 divisions 703 - consolidated groups and their members & 707 - losses for head companies when entities become members etc. part 3-90 - consolidated groups chapter 3 - specialist liability rules to the income tax assessment act 1997 sections 79d limitation on deductions for foreign income & 79da tax losses not deductible from foreign income unless taxpayer so elects subdivision a - general division a - general part iii - liability to taxation to the income tax assessment act 1936 section 160afd losses of previous years division 18 - credits in respect of foreign tax part iii - liability to taxation to the income tax assessment act 1936 section 6ab foreign income and foreign tax subsection 6ab(1) (foreign income) part i - preliminary to the income tax assessment act 1936 income tax assessment 1997 3 - specialist liability rules 3-90 - consolidated groups 703 - consolidated groups and their members & 707 - losses for head companies when entities become members etc. 102-15 how to apply net capital losses section 102-15 how to apply net capital losses division 102 - assessable income includes net capital gain part 3-1 - capital gains and losses: general topics to the income tax assessment act 1997 income tax assessment 1997 3-1 - capital gains and losses: general topics 102 - assessable income includes net capital gain