ITAA 1997 s 165

Foreign resident capital gains withholding regime: the Commissioner's variation power

Income tax: what are the results for income tax purposes of entering into a profit washing arrangement as described in Taxpayer Alert TA 2005/1?

Group company loss transfers: change in ownership of holding company - income company fails to satisfy the same business test

Deducting tax loss: saving rule - capital loss unable to be applied

Deducting tax loss of earlier income year: disqualifying change of company ownership in loss year - when company can deduct part of a tax loss

Company loss transfers: loss year and deduction year the same - application of Division 165 to income company

Transfer of tax losses from a company limited by shares to a company limited by shares and guarantee

Losses: bearer shares in foreign listed companies - disclosure of beneficial owners

Income tax: can a company satisfy the requirements of section 80A or section 80E of the Income Tax Assessment Act 1936 if 50% or more of its shares are held by the trustee(s) of a discretionary trust(s)?

Income tax: does subsection 80A(1) of the Income Tax Assessment Act 1936 require an unbroken compliance for the continuity of ownership test?

Tax Losses-Continuity of Ownership Test (COT) and application of 'saving rule'

Continuity of ownership and test time for same business test.

Continuity of ownership test: transfer of shares received by a beneficiary of a deceased estate to a fellow beneficiary of the same estate

Continuity of ownership test: transfer of shares from a deceased estate to a beneficiary

Transfer of tax losses from a company limited by shares to a company limited other than by shares

Continuity of Ownership Test: listed public company - requirement that exactly the same shares or interests must continue to be held

Company tax losses: deducting losses from net exempt income