Deducting tax losses of earlier income years

Continuity of ownership test: listed public company - arrangements affecting beneficial ownership of shares

Company losses: continuity of ownership test - inter-entity loss multiplication - whether appropriate to use the non-formula method

Company tax loss: whether 'continuing shareholders' include trusts that have made family trust elections

Company Tax Losses: same business test-whether it applies only to business carried on by a company in Australia

Company losses: continuity of ownership test - time of change in ownership of shares

Company tax losses: a 'widely held company' that replaces another 'widely held company' for part of the income year - whether a widely held company 'at all times' during the income year

Company tax losses: is a 'corporate change' under section 166-175 of the ITAA 1997 taken not to have happened because of the effect of section 703-75 of the ITAA 1997

Company Tax Losses: loss company is a 100% subsidiary of more than one listed public company during the test period - whether the former concessional tracing rules apply

Company Tax Losses: loss company during the test period was initially a 100% subsidiary of a listed public company, and then a listed public company itself - whether the former concessional tracing rules apply

Company Tax Losses: 'no detriment' exception to concessional tracing rules - can an eligible Division 166 company form a belief on reasonable grounds by applying the former concessional tracing rules

Converting excess franking offsets of a Pooled Development Fund to a tax loss

Company tax loss: whether a tax loss which is disallowed following an injection of income is cancelled

Company tax loss: whether the Commissioner can be prevented from disallowing any part of a tax loss following an injection of income

Deducting tax loss: saving rule - limit on extent that the tax loss can be reflected

Losses: bearer shares in foreign listed companies - disclosure of beneficial owners

Company tax losses: whether company can disregard concessional tracing rules that apply in relation to more than one stake as part of forming the necessary belief for the purposes of the 'no detriment' rule

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

Income tax: should a taxpayer who has incurred a tax loss or made a net capital loss for an income year retain records relevant to the ascertainment of that loss only for the record retention period prescribed under income tax law?

Income tax: the operation of sections 165-13 and 165-210, paragraph 165-35(b), section 165-126 and section 165-132