Legislation

ITAA 1997 s of the deduction year may not enter into an agreement with another member of the same wholly-owned group to transfer a tax loss under Subdivision 170-A

ATO documents that consider ITAA 1997 s of the deduction year may not enter into an agreement with another member of the same wholly-owned group to transfer a tax loss under Subdivision 170-A

1 document

ATO ID 2004/556currentATO ID · 2004

Group company loss transfer: income company must be resident throughout the deduction year