Loading…
Loading…
Legislation
ATO documents that consider ITAA 1997 s 170-255
30 documents
Deferred capital loss or deduction: whether deduction in respect of novation of a financial instrument is to be disregarded
Income tax: consolidation: capital gains: does the deregistration of a subsidiary member of a consolidated group cause a 'new event' to happen under paragraph 170-275(1)(a) of the Income Tax Assessment Act 1997 if, before it joined that group, a transfer of shares in the subsidiary was a 'deferral event' under section 170-255 and group's head company is the 'originating company' for the deferral event?
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