Legislation

ITAA 1997 s 170-280(2) provided that Company P was taken not to have made the capital loss previously authorised by section 170-275

ATO documents that consider ITAA 1997 s 170-280(2) provided that Company P was taken not to have made the capital loss previously authorised by section 170-275

1 document

ATO ID 2003/118 (Withdrawn)withdrawnATO ID · 2003

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