Tax cost setting

Consolidation: chosen transitional entity - with owned losses - adjustment to allocation of allocable cost amount

Consolidation - trading stock

Consolidation: entry history rule and the tax costs of assets belonging to a chosen transitional entity

Consolidation: chosen transitional entity - owned profits in transitional group and adjustment to allocable cost amount

Income Tax: Consolidation: single entity rule and tax cost setting amount of intra-group debt asset

Consolidation: CGT event L5 where ACA is not negative after step 4

Consolidation: life insurance - tax cost setting amount for membership interests where unit trusts cease to be subsidiary members of a consolidated group

Consolidation: consolidated group - allocable cost amount for a leaving entity - the exit step 4 amount

Consolidation: life insurance - demutualisation of friendly society and application of CGT event L5

Continuing Majority-Owned Entity Test

Consolidation: retained cost base assets - purchased receivables of a joining entity

Consolidation: tax cost setting amount - exemption from the application of a reduction in the tax cost setting amount of a privatised asset

Step 2 of entry: allocable cost amount - deferred tax liabilities

Tax cost setting amount: leaving time - tax cost setting amount of membership interests that also constitute liabilities under accounting standards

Tax cost setting amount: leaving time - membership interests that also constitute liabilities under accounting standards

Consolidation: entry Allocable Cost Amount - identifying the relevant asset for the purposes of section 705-56 of the ITAA 1997

Consolidation: tax cost setting rules - acquisition of a consolidated group

Consolidation: tax cost setting rules - acquisition of a MEC group

Consolidation: application of subsection 701-55(2) of the ITAA 1997 where no method to work out the decline in value applied before the joining time

Consolidation: residual tax cost setting rules: pre rules: deductibility under section 8-1 of the ITAA 1997 of the tax cost setting amount of a commodity swap contract in the joining time income year