Transfer of losses - Division 170

Transfer of Losses

Group company loss transfers: wholly-owned group test

Group company loss transfers - loss company inactive during deduction year

Group company loss transfers: - income company unable to utilise whole of transferred amount

Group company loss transfers: transfer of parts of a tax loss to multiple companies

Group company loss transfers: change in ownership of holding company - loss company fails to satisfy the same business test

Group company loss transfers: change in ownership of holding company - income company fails to satisfy the same business test

Group company loss transfers: net capital loss incurred during part of capital loss year after loss company became a member of a wholly-owned group

Group company loss transfers: effect of redeemable preference shares on wholly-owned company groups

Group company net capital loss transfers: valid transfer agreement - single document with multiple agreements

Company loss transfers: loss year and deduction year the same - application of Division 165 to income company

Company loss transfers: loss transfer agreements - subsequent agreement to transfer tax loss in an earlier income year than previously transferred

Group company loss transfer: income company must be resident throughout the deduction year

Transfer of tax losses from a company limited by shares to a company limited by shares and guarantee

Group company loss transfers-the amount of the net capital loss specified in the written agreement

Income tax: When an additional tax loss is transferred pursuant to Subdivision 170-A of the Income Tax Assessment Act 1997 (ITAA 1997) from the same 'loss company' to the same 'income company' in respect of the same income year as a previous loss transfer, what is the amount to be specified in the written agreement to be made under paragraph 170-50(2)(b) of the ITAA 1997 for that transfer?

Income tax: consolidation: cost setting: is a joining entity's entitlement to claim a deduction for (or to otherwise deal with) a tax loss an asset for the purposes of section 705-35 of the Income Tax Assessment Act 1997 if: (a) the tax loss is the subject of a loss transfer agreement entered into after the joining entity became a member of the consolidated group; (b) the loss transfer takes effect prior to that time; and (c) the joining entity is entitled to a subvention payment?

Income tax: company groups and company subsidiaries: persons in a position to affect rights in relation to a company

Income tax: transfer of losses: section 80G (Subdivision 170-A)