Commonwealth Consolidated Acts Commonwealth Consolidated Acts The main object of this Subdivision is to make appropriate
adjustments (under section 165 - 115ZA) to the tax values of
significant equity and debt interests held directly or indirectly by entities
other than individuals in a * loss company whose ownership or control alters.
The purpose of the adjustments is to prevent the duplication of the
company's realised and unrealised losses when any of those interests are *
disposed of or otherwise realised. This happens because the company's
losses are reflected in the values of the interests.