Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The company can choose that Subdivision 165 - A is to apply to it for the income year without the modifications made by this Subdivision.
(2) The company must choose on or before the day it lodges its * income tax return for the income year, or before a later day if the Commissioner allows.
Table of sections
166 - 20 How Subdivisions 165 - B and 165 - CB apply to a widely held or eligible Division 166 company
166 - 25 How to work out the taxable income, tax loss, net capital gain and net capital loss
166 - 35 Companies can choose that this Subdivision is not to apply to them