ITAA 1997 s 705-57

TD 2004/87currentTD · 2004

Income tax: consolidation: can the head company of a transitional group make a capital loss under section 104-500 (CGT event L1) of the Income Tax Assessment Act 1997 in respect of the assets of a chosen transitional entity?

ATO ID 2003/650currentATO ID · 2003

Consolidation: chosen transitional entity - CGT event L1

TD 2004/D50 (Finalised)replacedTD · 2004

Income tax: consolidation: can the head company of a transitional group make a capital loss under section 104-500 (CGT event L1) of the Income Tax Assessment Act 1997 in respect of a chosen transitional entity?