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Legislation
ATO documents that consider ITAA 1997 s 104-10(2)
55 documents
Income tax: Macquarie Group Limited - Macquarie Group Capital Notes 4
Deducting Tax Loss: Saving Rule - Deduction in respect of equity interest forms part of disposer's tax loss
Deducting Tax Loss: Saving Rule - Capital loss made by non-resident
Deducting Tax Loss: Saving Rule - More than one tax loss being deducted
Deducting Tax Loss: saving rule - equity interest owned by an individual
Deducting tax loss: saving rule - reflected effects on direct and indirect equity interests to be combined
Deducting tax loss: saving rule - capital loss in respect of equity interest rolled-over under Subdivision 126-B
Deducting tax loss: saving rule - capital loss in respect of equity interest no longer disregarded under Subdivision 170-D
Deducting tax loss: saving rule - capital loss in respect of equity interest disregarded under Subdivision 170-D
Deducting tax loss: saving rule - tax loss includes taxation concession
Deducting tax loss: saving rule - reduced capital gain made during ownership test period due to agreement involving payment of a contingent amount
Deducting tax loss: saving rule - capital loss unable to be applied
Deducting tax loss - saving rule - subvention payment for previous loss transfer
Deducting tax loss - saving rule - deduction in respect of equity interest transferred to another group company
Deducting tax loss: saving rule - deduction incurred in loss year but partly accrued before loss year
Deducting tax loss: saving rule - capital
Capital Gains Tax: CGT event C2 - close-out of an exchange traded option
Consolidation: income and deductions - restructure of membership interests supporting components of life insurance business
Capital gains tax: land vested in a statutory trustee for sale, CGT event A1 or CGT event E1?
CGT event A1: partnership becomes corporate limited partnership