Legislation

ITAA 1997 s of the tax loss incurred during the latter part of the loss year if, assuming that part of the loss year had been treated as the whole of the loss year for the purposes of section 165-10

ATO documents that consider ITAA 1997 s of the tax loss incurred during the latter part of the loss year if, assuming that part of the loss year had been 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