ITAA 1997 s 170-270

Deferred capital loss or deduction: greater than 50% interest - partial reacquisition by originating company

Deferred capital loss or deduction: ceases to exist - lost relevant CGT asset - new event

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?

Deferred capital loss or deduction: greater than 50% interest - further event

Deferred capital loss or deduction: greater than 50% interest - realisation event

Deferred capital loss or deduction: ceases to exist - more than one new event happens - time of new event