ITAA 1997 s 170-50

Group company loss transfers: - income company unable to utilise whole of transferred amount

Transfer of tax loss: written agreement - change to the amount of tax loss

Transfer of net capital loss: written agreement - change to the amount of assessable net capital gain

Transfer of net capital loss: written agreement - change to the amount of net capital loss

Transfer of tax loss: written agreement - change to the amount of ordinary income

Group company loss transfers: valid transfer agreement - single document with multiple agreements

Group company loss transfer: Subdivision 170-A - assessable foreign income

Transfer of losses - deductibility of prior year losses

Group company loss transfers - non-resident company with a permanent establishment

Group company loss transfers: loss company no longer in existence