Section 195 — Income Tax Assessment Act 1997 (Cth)

This Subdivision contains rules about the income tax treatment of:

 pooled development funds (PDFs)

 shares in PDFs.

Table of sections

Working out a PDF’s taxable income and tax loss

195‑5 Deductibility of PDF tax losses

195‑10 PDF cannot transfer tax loss

195‑15 Tax loss for year in which company becomes a PDF

Working out a PDF’s net capital gain and net capital loss

195‑25 Applying a PDF’s net capital losses

195‑30 PDF cannot transfer net capital loss

195‑35 Net capital loss for year in which company becomes a PDF

Working out a PDF’s loss carry back tax offset

195‑37 PDF cannot carry back tax loss

Related sections

• s 170 — ‑1  What this Subdivision is about
• s 175 — ‑1  What this Division is about
• s 180 — ‑1  What this Division is about
• s 197 — ‑1  What this Division is about
• s 200 — ‑1  What this Division is about
• s 201 — ‑1  Objects

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