Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 165.1

What this Division is about

A change in the ownership or control of a company can affect:

     •    whether it can deduct its tax losses of earlier income years; and

     •    how it calculates its taxable income and tax loss for the income year of the change; and

     •    whether it can deduct debts owed to it that are written off as bad.

Guide to Subdivision 165-A



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