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Legislation
ATO documents that consider ITAA 1997 s 165-12(9)(b)
9 documents
Deducting Tax Loss: Saving Rule - Deduction in respect of interest in loss company allowable in foreign jurisdiction
Deducting Tax Loss: Saving Rule - Deduction in respect of equity interest forms part of disposer's tax loss
Deducting tax loss - saving rule - subvention payment for previous loss transfer
Deducting tax loss: saving rule - disregarded capital loss from disposal of a pre-CGT equity interest
Deducting tax loss: saving rule - capital
Deducting tax loss: saving rule - loss not realised in ownership test period
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 - capital gain made in respect of an equity interest
Deducting tax loss: saving rule - value of taxation benefit from tax loss