ITAA 1997 s 166-5(2)

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

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

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