ITAA 1997 s 36-15

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

Company losses: shares in loss company held by corporate trustee of non-fixed trust - whether shareholders of corporate trustee beneficially own the shares

Trust losses - scheme to take advantage of deductions (income injection test) - prior year losses

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

Income tax: entitlement to foreign tax credits under Division 18 of Part III of the Income Tax Assessment Act 1936 when foreign income is included in the net income of a trust estate

Prior Year Loss - Method for deducting tax loss of a prior year in a later income year by an individual

Gifts/Contributions by executor of deceased estate - property held more than 12 months

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

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

Deduction: tax losses - deceased taxpayer

Capital gains tax: CGT concession amount of discount capital gain - net exempt income