Anti-avoidance provisions

Arrangements, meaning

Commentary – Tax Reporter ¶742-320

Assets derived from other assets

Commentary – Tax Reporter ¶742-360

Buying losses or gains

Commentary – Tax Reporter ¶742-340

Generally

Commentary – Tax Reporter ¶742-300

Pooling

Commentary – Tax Reporter ¶742-360

Post-21 March 2007 changes

Commentary – Tax Reporter ¶742-380

Pre-change assets

Commentary – Tax Reporter ¶742-320 ; Tax Reporter ¶742-360

Qualifying change of ownership

Commentary – Tax Reporter ¶742-320

Reorganisations etc.

Commentary – Tax Reporter ¶742-360

Tax advantage, meaning

Commentary – Tax Reporter ¶742-320

Transitional provisions

Commentary – Tax Reporter ¶742-380

Generally

Commentary – Tax Reporter ¶524-750 ; Tax Reporter ¶741-600 ; Tax Reporter ¶742-000

On or after 19 July 2011

Appropriation of trading stock

Commentary – Tax Reporter ¶741-620

Assets deriving from other assets

Commentary – Tax Reporter ¶741-640

Companies becoming a member of another group

Commentary – Tax Reporter ¶741-640

Gains against which losses can be set-off

Commentary – Tax Reporter ¶741-640

Generally

Commentary – Tax Reporter ¶741-620

Major change in nature of company's trade or business

Commentary – Tax Reporter ¶741-640

Order of set-off

Commentary – Tax Reporter ¶741-660

Pre-entry assets

Commentary – Tax Reporter ¶741-640

Principal company of one group joining another

Commentary – Tax Reporter ¶741-620

Qualifying corporate bonds

Commentary – Tax Reporter ¶741-620 ; Tax Reporter ¶741-640

Two or more companies joining group simultaneously

Commentary – Tax Reporter ¶741-640

Unrealised losses on entry

Two or more companies joining group simultaneously

Commentary – Tax Reporter ¶741-360