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Legislation
ATO documents that consider ITAA 1997 s 165-12(1)
15 documents
Deducting Tax Loss: Saving Rule - More than one tax loss being deducted
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 - indirect equity interest subject to two CGT events in the ownership test period
Company losses: shares in loss company held by corporate trustee of non-fixed trust - whether shareholders of corporate trustee beneficially own the shares
Deducting tax loss: saving rule - whether 'reflected' effects of capital losses, deductions and reduced assessable Income considered separately
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 losses: when loss company can only deduct part of the tax loss
Deducting tax loss: saving rule - limit on extent that the tax loss can be reflected
Deducting tax loss: saving rule - limit on extent that the tax loss can be reflected
Deducting tax loss: saving rule - reduced capital gain made in respect of indirect equity interest where interest previously subject to Subdivision 126-B roll-over
Deducting tax loss: saving rule - value of taxation benefit from tax loss