Legislation

ITAA 1997 s 165-12(7) that is a minor amendment to the provisions providing useful interpretation with reference to direct equity interests and indirect equity interests by making them defined terms under subsection 995-1(1)

ATO documents that consider ITAA 1997 s 165-12(7) that is a minor amendment to the provisions providing useful interpretation with reference to direct equity interests and indirect equity interests by making them defined terms under subsection 995-1(1)

5 documents

ATO ID 2003/391currentATO ID · 2003

Deducting tax loss: saving rule - reflected effects on direct and indirect equity interests to be combined

ATO ID 2003/393currentATO ID · 2003

Deducting tax loss: saving rule - capital loss in respect of equity interest rolled-over under Subdivision 126-B

ATO ID 2003/394currentATO ID · 2003

Deducting tax loss: saving rule - capital loss in respect of equity interest no longer disregarded under Subdivision 170-D

ATO ID 2003/395currentATO ID · 2003

Deducting tax loss: saving rule - capital loss in respect of equity interest disregarded under Subdivision 170-D

ATO ID 2003/493currentATO ID · 2003

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