ITAA 1997 s 170-255(1)

Income tax: consolidation: capital gains: does an entity permanently lose its status as an 'originating company', in respect of a deferral event in subsection 170-255(1) of the Income Tax Assessment Act 1997, when the entity becomes a subsidiary member of a consolidated group?

Deferred capital loss or deduction: option granted by a company to acquire shares in it ends

Income tax: consolidation: capital gains: does an entity permanently lose its status as an 'originating company', in respect of a deferral event in subsection 170-255(1) of the Income Tax Assessment Act 1997 , when the entity becomes a subsidiary member of a consolidated group?

Deferred capital loss or deduction - asset transferred to a non-resident company

Deferred capital loss or deduction - asset transferred between non-residents

Deferred capital loss or deduction - asset transfer from resident to non-resident

Deferred capital loss or deduction - asset transfer from non-resident to resident

Deferred capital loss or deduction: asset transferred between non-residents