ITAA 1997 s 170-255(1)(a) to (e)

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

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