ITAA 1997 s 170-A

GST and transfer of losses within a GST group

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

Group company loss transfers - incorporation of income company in the deduction year

Group company loss transfers: companies wholly-owned by the same individuals

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

Commercial debt forgiveness - net forgiven amount - loss transfers between a group of related companies

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

Group company loss transfers: unsigned transfer agreement

Group company loss transfers: transfer of net capital loss and tax loss to offset capital gain

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

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

Group company loss transfers: loss company and unit trust

Meaning of tax loss: 'Saving Rule'- Part of tax loss transferred in an earlier income year

Deducting tax loss: saving rule - loss transfer

Group company loss transfers: wholly-owned group - transfer agreement made prior to income company lodging its tax return

Transfer of income tax losses: wholly owned groups - non-resident holding company

Group company loss transfer - company not in existence, dormant company.

Transfer of losses - deductibility of prior year losses

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

Group company loss transfers: excess franking offset converted into tax loss