Commonwealth Consolidated Acts Commonwealth Consolidated ActsA company that has not had the same ownership and control during the income year, and has not satisfied the business continuity test, works out its net capital gain and net capital loss under this Subdivision.
Table of sections
When a company must work out its net capital gain and net capital loss under this Subdivision
165 - 102 On a change of ownership, or of control of voting power, unless the company satisfies the business continuity test
Working out the company's net capital gain and net capital loss
165 - 105 First, divide the income year into periods
165 - 108 Next, calculate the notional net capital gain or notional net capital loss for each period
165 - 111 How to work out the company's net capital gain
165 - 114 How to work out the company's net capital loss