Statements (13)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
Australian tax law provision
|
| gptkbp:appliesTo |
companies
|
| gptkbp:concerns |
company losses
|
| gptkbp:contains |
continuity of ownership test
same business test |
| gptkbp:enforcedBy |
gptkb:Australian_Taxation_Office
|
| https://www.w3.org/2000/01/rdf-schema#label |
Division 165
|
| gptkbp:jurisdiction |
gptkb:Australia
|
| gptkbp:partOf |
gptkb:Income_Tax_Assessment_Act_1997
|
| gptkbp:purpose |
prevent loss trafficking
|
| gptkbp:regulates |
utilisation of tax losses by companies
|
| gptkbp:bfsParent |
gptkb:Syrian_Army
|
| gptkbp:bfsLayer |
6
|