Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A * loss denial pool of a company ceases to exist when there is a * changeover time for the company.
Note: The CGT assets in the pool then become subject to the application of Subdivision 165 - CC (about change of ownership or control of a company that has an unrealised net loss).
(2) A * loss denial pool of any entity ceases to exist:
(a) when there are no * CGT assets, and no * 170 - D deferred losses, in the pool; or
(b) just after the * loss denial balance becomes nil; or
(c) when the entity becomes a * subsidiary member of a * consolidated group; or
(d) as mentioned in subsection 715 - 135(4).