ITAA 1997 s 165-12

Income tax: consolidation: is there any apportionment under section 707-335 of the Income Tax Assessment Act 1997 to the limits calculated under subsection 707-350(3) of the Income Tax (Transitional Provisions) Act 1997 regarding the utilisation of losses?

Income tax: consolidation: can the transfer of a tax loss under section 707-120 of the Income Tax Assessment Act 1997, to the extent that it could have been utilised by the transferor in the trial year under section 165-20 of that Act, constitute a COT transfer?

Income tax: consolidation: can a tax loss, transferred under section 707-120 of the Income Tax Assessment Act 1997 to the extent that it could have been utilised by the transferor in the trial year under section 165-20 of that Act, satisfy the condition described in paragraph 707-350(1)(c) of the Income Tax (Transitional Provisions) Act 1997?

Group company loss transfers: change in ownership of holding company - loss company fails to satisfy the same business test

Group company loss transfers: change in ownership of holding company - income company fails to satisfy the same business test

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

Company losses: shares in loss company held by corporate trustee of non-fixed trust - whether shareholders of corporate trustee beneficially own the shares

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 - deduction incurred in loss year but partly accrued before loss year

Deducting tax loss of earlier income year: disqualifying change of company ownership in loss year - when company can deduct part of a tax loss

Transfer of tax losses from a company limited by shares to a company limited by shares and guarantee

Deducting tax losses: when loss company can only deduct part of the tax loss

Consolidation: loss transfer testing - pattern of distributions test - a non-fixed trust holds fixed entitlements to 50% or more of the income or capital of a company

Consolidation: transfer testing - continuity of ownership test -a non-fixed trust holds fixed entitlements to 50% or more of the income or capital of the head company

Company tax loss: 'person' other than company with tax loss obtains tax benefit in connection with scheme

Continuity of ownership test: listed public company - same people must control the voting power or company must carry on same business

Continuity of ownership test: listed public company - arrangements affecting beneficial ownership of shares

Company tax loss: whether 'continuing shareholders' include trusts that have made family trust elections

Company Tax Losses: same business test-whether it applies only to business carried on by a company in Australia

Company losses: continuity of ownership test - time of change in ownership of shares