ITAA 1997 s 166-10

Company Tax Losses: loss company is a 100% subsidiary of more than one listed public company during the test period - whether the former concessional tracing rules apply

Company Tax Losses: loss company during the test period was initially a 100% subsidiary of a listed public company, and then a listed public company itself - whether the former concessional tracing rules apply

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