ITAA 1997 s 170-275(1)

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 the subsidiary joined that group, a transfer of shares in it was a 'deferral event' under section 170-255 and the group's head company is the 'originating company' for the deferral event?

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

Deferred capital loss or deduction: split asset - new event

Deferred capital loss or deduction: ceases to exist - part of the relevant CGT asset ceases to exist

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

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