ITAA 1997 s 975-505

Transfer of Losses

CGT roll-over: whether a partnership can be a member of a 'wholly owned group'

Benchmark Rule: exemption for listed public company

Capital Gains Tax: CGT event J1 - interposing a partnership in a wholly-owned group

Continuity of ownership and test time for same business test.

Commercial debt forgiveness - group of related companies - special rules - common ownership