Legislation

ITAA 1997 s 707-350(1)(c) of the IT(TP)A also requires that the conditions in one or more of paragraphs 165-15(1)(a), (b) and (c)

ATO documents that consider ITAA 1997 s 707-350(1)(c) of the IT(TP)A also requires that the conditions in one or more of paragraphs 165-15(1)(a), (b) and (c)

1 document

TD 2006/76currentTD · 2006

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?