ITAA 1997 s 170-A

Income tax: When an additional tax loss is transferred pursuant to Subdivision 170-A of the Income Tax Assessment Act 1997 (ITAA 1997) from the same 'loss company' to the same 'income company' in respect of the same income year as a previous loss transfer, what is the amount to be specified in the written agreement to be made under paragraph 170-50(2)(b) of the ITAA 1997 for that transfer?

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: Australian films - Division 10B - tax avoidance schemes

Income tax: transfer of losses: section 80G (Subdivision 170-A)

Transfer of Losses

Group company loss transfers: wholly-owned group test

Group company loss transfers - loss company inactive during deduction year

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

Group company loss transfers: transfer of parts of a tax loss to multiple companies

Group company loss transfers: change in ownership of holding company - loss company fails to satisfy the same business test

Group company loss transfers: change in ownership of holding company - income company fails to satisfy the same business test

Meaning of tax loss: 'saving rule'- loss not restricted to amounts deducted in the income year

Deducting tax loss - saving rule - subvention payment for previous loss transfer

Deducting tax loss - saving rule - deduction in respect of equity interest transferred to another group company

Company loss transfers: loss transfer agreements - subsequent agreement to transfer tax loss in an earlier income year than previously transferred

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

Commercial Debt Forgiveness: loss transfer agreements

Income tax: 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 Act 68 of 2002, to only provide for loss transfers involving an Australian branch of a foreign bank?

Income tax: Australian films - Division 10B tax concessions