ITAA 1997 s 165-115L

Commercial Debt Forgiveness - interaction with Subdivision 165-CD of the Income Tax Assessment Act 1997 - no net forgiven amount

Commercial Debt Forgiveness - interaction with Subdivision 165-CD of the Income Tax Assessment Act 1997 - deductible revenue losses

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

Loss multiplication: equity or debt interests in loss company held by non-resident entity

Commercial Debt Forgiveness - interaction with Subdivision 165-CD of the Income Tax Assessment Act 1997 - reduced cost base