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

Deductions for losses on sale of assets between companies within the same wholly-owned group

Balancing Adjustment Roll-Over Relief for pre-CGT 'loss' assets

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: ceases to exist - more than one new event happens - time of new event

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