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Legislation
ATO documents that consider ITAA 1997 s 36-17
11 documents
Company loss: deduction for tax loss incurred in an earlier income year by another taxpayer
Deducting Tax Loss: Saving Rule - More than one tax loss being deducted
Consolidation - extent a tax loss is transferred from a corporate tax entity to a head company
Company tax losses: choice to deduct tax loss must not create excess franking offsets
Company tax losses: deduction for tax loss incurred in an earlier year prior to incorporation
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?
Company tax losses: deduction choice and ordering rule
Group company loss transfers: choice to deduct tax losses - limitation on amount transferred
Company tax losses: deduction of tax loss from net exempt income where total deductions exceed total assessable income
Assessable foreign income - Australian source loss - whether election to offset tax losses against assessable foreign income applies
Continuity of Ownership Test: listed public company - requirement that exactly the same shares or interests must continue to be held