ITAA 1997 s 165-A

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 - More than one tax loss being deducted

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

Company Losses- applying a part year net capital 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

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

Tax losses: transferring a loss for consolidation purposes - choosing not to apply Subdivision 166-A of the Income Tax Assessment Act 1997 - no effect on the head company subsequently using Subdivision 166-A when trying to utilise the transferred loss

Research and Development: Carry forward R&D tax offsets at joining time for a consolidated group

Income tax: capital gains: if a company seeks to carry forward a net capital loss but fails the continuing ownership test, can it rely on the same business test as set out in section 80E?

Tax Losses-Continuity of Ownership Test (COT) and application of 'saving rule'

Deducting tax loss: saving rule - loss transfer