ITAA 1997 s 170-D

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

Deferred capital loss or deduction: ceases to exist - destroyed relevant CGT asset - new event

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

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

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

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

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

Deducting tax loss: saving rule - indirect equity interest subject to two CGT events in the ownership test period

Deducting tax loss: saving rule - whether 'reflected' effects of capital losses, deductions and reduced assessable Income considered separately

Deducting tax loss: saving rule - capital loss unable to be applied

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

Deferred capital loss or deduction: ceases to exist - lost relevant CGT asset - new event

Deducting tax loss: saving rule - deduction incurred in loss year but partly accrued before loss year

Deferred capital loss or deduction: whether deduction in respect of novation of a financial instrument is to be disregarded

Tax losses: savings rule - deductions and capital losses that 'could occur in future'

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 it joined that group, a transfer of shares in the subsidiary was a 'deferral event' under section 170-255 and group's head company is the 'originating company' for the deferral event?

Deductions for losses on sale of assets between companies within the same wholly-owned group

Balancing Adjustment Roll-Over Relief for pre-CGT 'loss' assets