Commonwealth Consolidated Acts

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Additional assumptions to be made when using reference time

                   The additional assumptions to be made are that, throughout the period starting at the reference time and ending just before the leaving time:

                     (a)  the leaving entity was in existence; and

                     (b)  the * head company held and beneficially owned all the * membership interests in the leaving entity (instead of whoever actually did); and

                     (c)  those membership interests remained the same; and

                     (d)  the head company directly controlled the voting power in the leaving entity.

Table of sections

Key terminology

715-310    What is a 170-D deferred loss , and when it revives

Deferred loss on 165-CC tagged asset

715-355    Head company's own deferred losses at formation time

715-360    Deferred losses brought in by subsidiary member

715-365    How loss denial balance is applied when 170-D deferred loss revives

Key terminology

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