ITAA 1997 s 170-D

Income tax: capital gains: can CGT event E1 in section 104-55 of the Income Tax Assessment Act 1997 happen to a shareholder in a company in voluntary administration under Part 5.3A of the Corporations Act 2001 who declares a trust over their shares?

Income tax: consolidation: capital gains: does an entity permanently lose its status as an 'originating company', in respect of a deferral event in subsection 170-255(1) of the Income Tax Assessment Act 1997, when the entity becomes a subsidiary member of a consolidated group?

Income tax: consolidation: capital gains: does the deregistration of a subsidiary member of a consolidated group cause a 'new event' to happen under paragraph 170-275(1)(a) of the Income Tax Assessment Act 1997 if, before the subsidiary joined that group, a transfer of shares in it was a 'deferral event' under section 170-255 and the group's head company is the 'originating company' for the deferral event?

Capital gains tax: reduced cost base - bad debt deducted

Deferred capital loss or deduction: option granted by a company to acquire shares in it ends

Deferred capital loss or deduction: ceases to exist - relevant CGT asset changed into a new asset

Deferred capital loss or deduction: ceases to exist - relevant CGT asset split into new assets

Deferred capital loss or deduction: ceases to exist - relevant CGT asset merged with another CGT asset into a new asset

Deducting Tax Loss: Saving Rule - Deduction in respect of equity interest forms part of disposer's tax loss

Deducting Tax Loss: Saving Rule - Capital loss made by non-resident

Deducting Tax Loss: Saving Rule - More than one tax loss being deducted

Deducting tax loss: saving rule - reflected effects on direct and indirect equity interests to be combined

Deducting tax loss: saving rule - capital loss in respect of equity interest disregarded under Subdivision 170-D

Deducting tax loss: saving rule - tax loss includes taxation concession

Deferred capital loss or deduction: ceases to exist - relevant CGT asset technologically redundant

Deferred capital loss or deduction: ceases to exist - relevant CGT asset (an option) is exercised - new event

Deferred capital loss or deduction: ceases to exist - relevant CGT asset (convertible note) is converted - new event

Deferred capital loss or deduction: ceases to exist - relevant (intangible) CGT asset discharged - new event

Deferred capital loss or deduction: ceases to exist - relevant (intangible) CGT asset released - new event

Deferred capital loss or deduction: ceases to exist - relevant (intangible) CGT asset cancelled - new event