ITAA 1997 s 170-B

Goods and services tax: Apportioning the consideration for a supply that includes taxable and non-taxable parts

Application of General Anti-Avoidance Rules

Income tax: capital gains: if a gain company pays a loss company an amount (a subvention payment) equal to the tax benefit of a net capital loss transferred under Subdivision 170-B of the Income Tax Assessment Act 1997 , does this ensure that no cost base and reduced cost base reductions are required to direct and indirect interests in the loss company under section 170-175?

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?

Application of General Anti-Avoidance Rules

Income tax: capital gains: if a company transfers a net capital loss under Subdivision 170-B of the Income Tax Assessment Act 1997 ('the 1997 Act'):(a) when do the adjustments required by section 170-175 or 170-180 to the cost base and reduced cost base ('RCB') of a group company's interests in the loss company or the gain company take effect; and (b) what happens if a subvention payment (loss company) or a tax benefit (gain company) that would otherwise be taken into account in determining the amount of any adjustment, is no longer reflected in the market value of an interest at the time a CGT event happens to it because the subvention payment or tax benefit has been distributed as a dividend?

Withdrawal - Income tax: capital gains: if a company transfers a net capital loss under Subdivision 170-B of the Income Tax Assessment Act 1997 ('the 1997 Act'):(a) when do the adjustments required by section 170-175 or 170-180 to the cost base and reduced cost base ('RCB') of a group company's interests in the loss company or the gain company take effect; and (b) what happens if a subvention payment (loss company) or a tax benefit (gain company) that would otherwise be taken into account in determining the amount of any adjustment, is no longer reflected in the market value of an interest at the time a CGT event happens to it because the subvention payment or tax benefit has been distributed as a dividend?

Income tax: capital gains: if a company transferred a net capital loss under Subdivision 170-B of the Income Tax Assessment Act 1997 :(a) when do the adjustments required by section 170-175 or 170-180 to the cost base and reduced cost base of a group company's interest in the loss company or the gain company take effect ; and (b) what happens if a subvention payment (loss company) or a tax benefit (gain company) that would otherwise be taken into account in determining the amount of any adjustment, is no longer reflected in the market value of an interest at the time a CGT event happens to it because the subvention payment or tax benefit has been distributed as a dividend?

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: net capital loss - gain company incorporated during the application year

Group company loss transfers: net capital loss of loss company - assessable income of income company

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

Transfer of net capital loss - application of net capital loss

Group company loss transfers: wholly owned groups - when loss company and gain company must be Australian residents