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Legislation
ATO documents that consider ITAA 1997 s 165-12(9)
5 documents
Deducting Tax Loss: saving rule - equity interest owned by an individual
Deducting tax loss: saving rule - indirect equity interest subject to two CGT events in the ownership test period
Deducting tax loss: saving rule - reduced capital gain made during ownership test period due to agreement involving payment of a contingent amount
Deducting tax loss: saving rule - capital loss unable to be applied
Deducting tax loss - saving rule - deduction in respect of equity interest transferred to another group company