ITAA 1997 s 166-A

Company losses: shares in loss company held by corporate trustee of non-fixed trust - whether shareholders of corporate trustee beneficially own the shares

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: 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: transferring a loss for consolidation purposes - choosing not to apply Subdivision 166-A of the Income Tax Assessment Act 1997 - no effect on the head company subsequently using Subdivision 166-A when trying to utilise the transferred loss