Section 175 — Income Tax Assessment Act 1997 (Cth)

‑1 What this Division is about

The Commissioner can reverse the effect of schemes that, in order to avoid tax, bring together in the same company:

 assessable income; and

 tax losses, current year deductions, or deductions for bad debts, that apart from the scheme would not be fully used.

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.

Related sections

s 166 — ‑1 What this Division is about
s 167 — ‑1 What this Division is about
s 170 — ‑1 What this Subdivision is about
s 180 — ‑1 What this Division is about
s 195 — ‑1 What this Subdivision is about
s 197 — ‑1 What this Division is about

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