ITAA 1997 s 165-12(2), 165-12(3) and 165-12(4)

Deducting tax loss: saving rule - loss not realised in ownership test period

Meaning of tax loss: 'Saving Rule'- Part of tax loss transferred in an earlier income year

Meaning of tax loss: 'saving rule'- tax loss reduced under forgiveness of commercial debts provisions

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 - capital gain made in respect of an equity interest

Deducting tax loss: saving rule - value of taxation benefit from tax loss