Legislation

ITAA 1997 s of the test period, A Co has failed the ownership tests in section 166-145

ATO documents that consider ITAA 1997 s of the test period, A Co has failed the ownership tests in section 166-145

1 document

ATO ID 2013/66currentATO ID · 2013

Company tax losses: can a company form the necessary belief, on reasonable grounds, for the purposes of the 'no detriment' rule by applying the concessional tracing rules