ITAA 1997 s 166-145

Company Tax Losses: 'no detriment' exception to concessional tracing rules - can an eligible Division 166 company form a belief on reasonable grounds by applying the former concessional tracing rules

Tax losses: savings rule - deductions and capital losses that 'could occur in future'

Company tax losses: whether company can disregard concessional tracing rules that apply in relation to more than one stake as part of forming the necessary belief for the purposes of the 'no detriment' rule

Company tax losses: can a company form the necessary belief, on reasonable grounds, for the purposes of the 'no detriment' rule by applying the concessional tracing rules

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

Continuity of ownership tests: listed public company can't establish owners at start of test period - no abnormal trading in shares during loss year - test time for the same business test

Continuity of ownership tests: listed public company can't establish owners at start of test period - abnormal trading in shares during loss year - test time for the same business test

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