Legislation

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

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 interests and indirect equity interests by making them defined terms under section 995

2 documents

ATO ID 2003/502currentATO ID · 2003

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

ATO ID 2003/535currentATO ID · 2003

Deducting tax loss: saving rule - whether 'reflected' effects of capital losses, deductions and reduced assessable Income considered separately