‑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.
Sourced from the Federal Register of Legislation at 25 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.
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