ITAA 1936 s 80G

Income tax: When an additional tax loss is transferred pursuant to Subdivision 170-A of the Income Tax Assessment Act 1997 (ITAA 1997) from the same 'loss company' to the same 'income company' in respect of the same income year as a previous loss transfer, what is the amount to be specified in the written agreement to be made under paragraph 170-50(2)(b) of the ITAA 1997 for that transfer?

Income tax: consolidation: retained cost base assets consisting of Australian currency or a right to receive a specified amount of such currency

Income tax: transfer of losses: section 80G (Subdivision 170-A)

Access to losses in SAP transitional year

Access to losses in SAP transitional year

Access to losses in SAP transitional year

Income tax: consolidation: retained cost base assets consisting of Australian currency or right to receive a specified amount of such currency

Income tax: section 80G: transfer of losses

Group company loss transfers: valid transfer agreement - single document with multiple agreements