Legislation

ITAA 1997 s 165-12(2), 165-12(3) or 165-12(4) is not satisfied, only because of the operation of section 165-165

ATO documents that consider ITAA 1997 s 165-12(2), 165-12(3) or 165-12(4) is not satisfied, only because of the operation of section 165-165

4 documents

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

Meaning of tax loss: 'saving rule'- loss not restricted to amounts deducted in the income year

Deducting tax loss: saving rule - capital

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