Legislation

ITAA 1997 s of each of the loss year, the deduction year and any intervening year (subsection 170-30(1)

ATO documents that consider ITAA 1997 s of each of the loss year, the deduction year and any intervening year (subsection 170-30(1)

2 documents

Group company loss transfers - loss company inactive during deduction year

Group company loss transfers - incorporation of income company in the deduction year