Legislation

ITAA 1997 s 165-A (relating to continuity of ownership and same business) as required under subsection 170-35(3)

ATO documents that consider ITAA 1997 s 165-A (relating to continuity of ownership and same business) as required under subsection 170-35(3)

1 document

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