ITAA 1997 s 36-10

Income tax: consolidation: can the transfer of a tax loss under section 707-120 of the Income Tax Assessment Act 1997, to the extent that it could have been utilised by the transferor in the trial year under section 165-20 of that Act, constitute a COT transfer?

Income tax: consolidation: can a tax loss, transferred under section 707-120 of the Income Tax Assessment Act 1997 to the extent that it could have been utilised by the transferor in the trial year under section 165-20 of that Act, satisfy the condition described in paragraph 707-350(1)(c) of the Income Tax (Transitional Provisions) Act 1997?

Company loss: deduction for tax loss incurred in an earlier income year by another taxpayer

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

Meaning of tax loss: 'saving rule'- loss not restricted to amounts deducted in the income year

Deductibility of loss in a later year of income where taxpayer receives exempt foreign pension

Exempt Income: net exempt income - child care benefit and family tax benefit

Income tax: consolidation: can the transfer of a tax loss under section 707-120 of the Income Tax Assessment Act 1997, to the extent that it could have been utilised by the transferor in the trial year under section 165-20 of that Act, constitute a COT transfer?

Income tax: consolidation: can a tax loss, transferred under section 707-120 of the Income Tax Assessment Act 1997 to the extent that it could have been utilised by the transferor in the trial year under section 165-20 of that Act, satisfy the condition described in paragraph 707-350(1)(c) of the Income Tax (Transitional Provisions) Act 1997?

Income tax: consolidation: does the exception to the pre rules in paragraph 50(3)(a) of Part 4 of Schedule 3 to the Tax Laws Amendment (2012 Measures No.2) Act 2012 apply to an assessment (the assessment for the later income year) in the circumstance described in paragraph 1 of this Taxation Determination?

Deductibility of prior year loss when taxpayer was a non resident in the loss year

Deductibility of prior year loss when taxpayer was a non resident in the loss year

Calculation of a prior year loss for a non resident

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

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

Meaning of tax loss: 'saving rule'- tax loss reduced under forgiveness of commercial debts provisions

Deduction: tax losses - deceased taxpayer

Foreign Exchange: translation of exempt salary and wage income into Australian currency where the taxpayer has losses from Australian sources

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

Assessable foreign income - Australian source loss - whether election to offset tax losses against assessable foreign income applies