ITAA 1997 s 165-165

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 - value of taxation benefit from tax loss

Continuity of Ownership Test: listed public company - requirement that exactly the same shares or interests must continue to be held