Commonwealth Consolidated Acts Commonwealth Consolidated ActsIf 2 or more losses that a company can transfer for an income year under Subdivision 170 - B of the Income Tax Assessment Act 1997 were previously transferred to it under Subdivision 707 - A of that Act, it must transfer first those losses (if any) covered by subsection 707 - 350(1).
Table of sections
170 - 220 Direct and indirect interests in the loss company
170 - 225 Direct and indirect interests in the gain company