A New Tax System (Australian Business Number) 1999 2 - Registering for ABN Purposes 5 - Your obligations if you are registered 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 Subdivision 36-A - Deductions for tax losses of earlier income years SECTION 36-17 How to deduct tax losses of corporate tax entities 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 36-A - Deductions for tax losses of earlier income years 36-17 How to deduct tax losses of corporate tax entities 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. INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-35 - INSURANCE BUSINESS 320 - Life insurance companies 320-D - Income tax, taxable income and tax loss of life insurance companies 320-141 Tax loss - complying superannuation/FHSA class INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-30 - SUPERANNUATION 295 - Taxation of superannuation entities 295-B - Modifications of provisions of this Act INCOME TAX ASSESSMENT 1936 X - ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES 1 - Preliminary 317 INTERPRETATION INCOME TAX ASSESSMENT 1936 X - ATTRIBUTION OF INCOME IN RESPECT OF CONTROLLED FOREIGN COMPANIES 1 - Preliminary 317 INTERPRETATION 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 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 36-C - Excess franking offsets 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 170-A - Transfer of tax losses within certain wholly-owned groups of companies INCOME TAX ASSESSMENT 1997 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS 102 - Assessable income includes net capital gain 102-15 How to apply net capital losses 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. 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. 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. INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-90 - CONSOLIDATED GROUPS 707 - Losses for head companies when entities become members etc. 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. INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-90 - CONSOLIDATED GROUPS 707 - Losses for head companies when entities become members etc. 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. 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? INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-90 - CONSOLIDATED GROUPS 707 - Losses for head companies when entities become members etc. 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. INCOME TAX ASSESSMENT 1997 3 - SPECIALIST LIABILITY RULES 3-90 - CONSOLIDATED GROUPS 707 - Losses for head companies when entities become members etc. 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. 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. 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. 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. 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? & 707-335 Limit on utilising transferred losses if circumstances change during income year 707-320(2) 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 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 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. 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 707-120 Transfer of loss from joining entity to head company 707-120(2) What is the trial year? 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. 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. 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. Subdivision 707-A - Transfer of previously unutilised losses to head company Tax Laws Amendment (2009 Measures No. 4) 2009