ITAA 1997 s 170-A and 170-B

Income tax: consolidation: for the condition outlined in subsection 707-328(4) of the Income Tax (Transitional Provisions) Act 1997 , are Subdivisions 170-A and 170-B of the Income Tax Assessment Act 1997 applied as if they had not been amended, by Schedule 3 to New Business Tax System (Consolidation) Act (No. 1) 2002 , to only provide for loss transfers involving an Australian branch of a foreign bank?

Income tax: deductions for interest under section 8-1 of the Income Tax Assessment Act 1997 following FC of T v. Roberts; FC of T v. Smith

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