ITAA 1997 s 166-5(1)

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

Company tax losses: a 'widely held company' that replaces another 'widely held company' for part of the income year - whether a widely held company 'at all times' during the income year

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

Continuity of ownership and test time for same business test.

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