Legislation

ITAA 1997 s 166-5(1) or the former subsections 166-10(2) and 166-10(3)

ATO documents that consider ITAA 1997 s 166-5(1) or the former subsections 166-10(2) and 166-10(3)

1 document

ATO ID 2008/13currentATO ID · 2008

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