ITAA 1997 s 165-E

The business continuity test - carrying on a similar business

Income tax: when does a company carry on a business?

Compendium

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

The business continuity test - carrying on a similar business

Income tax: when does a company carry on a business within the meaning of section 23AA of the Income Tax Rates Act 1986 ?