ITAA 1997 s 170-275(1)(b)

Income tax: consolidation: capital gains: does an entity permanently lose its status as an 'originating company', in respect of a deferral event in subsection 170-255(1) of the Income Tax Assessment Act 1997, when the entity becomes a subsidiary member of a consolidated group?

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: greater than 50% interest - partial reacquisition by originating company

Income tax: consolidation: capital gains: does an entity permanently lose its status as an 'originating company', in respect of a deferral event in subsection 170-255(1) of the Income Tax Assessment Act 1997 , when the entity becomes a subsidiary member of a consolidated group?

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