ITAA 1997 s 170-30

Group company loss transfer: income company must be resident throughout the deduction year

Group company loss transfers: transfer of part of the tax loss incurred during part of the loss year - income company unable to deduct tax loss in deduction year

Group company loss transfers: wholly-owned group - company not a member of the group for the whole test period

Group company loss transfers: valid transfer agreement - income company not a group member during the loss year

Group company loss transfers: two companies wholly-owned by a corporate unit trust