Legislation

ITAA 1997 s of the loss year after the share capital raising were treated as the whole of the loss year for the purposes of section 165-10

ATO documents that consider ITAA 1997 s of the loss year after the share capital raising were treated as the whole of the loss year for the purposes of section 165-10

1 document

ATO ID 2003/720currentATO ID · 2003

Deducting tax loss of earlier income year: disqualifying change of company ownership in loss year - when company can deduct part of a tax loss