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Legislation
ATO documents that consider ITAA 1997 s 165-12(7)
30 documents
Deducting tax loss: saving rule - capital
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 - 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 - loss transfer
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