ITAA 1997 s 170-15(1)

Group company loss transfers: change in ownership of holding company - income company fails to satisfy the same business test

Company loss transfers: loss transfer agreements - subsequent agreement to transfer tax loss in an earlier income year than previously transferred

Group company loss transfers: transfer of part of the tax loss incurred during part of the loss year - income company unable to deduct tax loss in deduction year

Transfer of tax loss: written agreement - change to the amount of ordinary income

Transfer of losses - deductibility of prior year losses