ITAA 1997 s 175-10

Tax benefits from unused company tax losses

Tax benefits from unused company tax losses

Excess deductions for mining expenditure - income injected into company because of available deductions

Company tax loss: whether 'continuing shareholders' include trusts that have made family trust elections

Company tax loss: whether a tax loss which is disallowed following an injection of income is cancelled

Company tax loss: whether the Commissioner can be prevented from disallowing any part of a tax loss following an injection of income