Australian Government

Federal Register of Legislation

Scheduled Maintenance Thursday 2 April

Maintenance is scheduled between 9pm - 12 am AEST, Thursday 2 April 2026 and the site may be unavailable or slow during this time.

Financial Corporations (Transfer of Assets and Liabilities) Act 1993

In force

Administered by

Department of the Treasury

Superseded version

View latest version

View as made version

C2005C00250

21 March 2005 - 18 December 2005

Table of contents

Part 1—Preliminary
- 1 Short title [see Note 1]
- 2 Commencement [see Note 1]
Part 2—General provisions
Part 3—Income tax relief for transfers
Schedule 1—Tax losses and the Income Tax Assessment Act 1997
Schedule 2—Net capital losses and the Income Tax Assessment Act 1997
Part 1—Replacement of sections 170-110 to 170-145
- Effect of transferring a net capital loss
- Conditions for transfer
Part 2—Addition of provisions at the end of Subdivision 170-B
- Special rules for transfer from head company of consolidated group or MEC group
  - 170-175 Transfer of a net capital loss made by the head company because of Subdivision 707-A
    - Notes to the STYLEREF ShortT \* MERGEFORMAT Financial Corporations (Transfer of Assets and Liabilities) Act 1993