Legislation

ITAA 1997 s 165 (relating to continuity of ownership and same business) as required under subsection 170-40(2)

ATO documents that consider ITAA 1997 s 165 (relating to continuity of ownership and same business) as required under subsection 170-40(2)

1 document

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