Income Tax Assessment (1936 Act) Amendment (Period of Review) Regulations 2022 (F2022L01604)

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(a) Paragraph (e) of item 2; or

(b) paragraph (d) of item 3

At any time during the assessment year, the total number of entities that are connected with (within the meaning of the Income Tax Assessment Act 1997), or are an affiliate of (within the meaning of that Act), the assessed entity is 10 or more.

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(a) Paragraph (e) of item 2; or

(b) paragraph (d) of item 3

The assessed entity:

(a) has claimed a tax offset under Division 355 of the Income Tax Assessment Act 1997 (research and development) for the assessment year; or

(b) might be able to deduct an amount under a provision mentioned in subsection 355-105(2) of that Act for the assessment year; or

(c) has an amount that might be included in the assessed entity's assessable income for the assessment year under section 355-450 of that Act.

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(a) Paragraph (f) of item 1; or

(b) paragraph (e) of item 2; or

(c) paragraph (d) of item 3

Any of the following apply in the assessment year:

(a) the assessed entity has chosen to obtain a roll-over under Division 125 of the Income Tax Assessment Act 1997 (demerger relief);

(b) there is a roll-over under Subdivision 126-B of that Act (companies in the same wholly-owned group) in respect of which the assessed entity is the originating company or the recipient company mentioned in that Subdivision;

(c) the assessed entity has chosen, or is taken to have chosen, to obtain a roll-over under Division 615 of that Act (roll-overs for business restructures).

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(a) Paragraph (f) of item 1; or

(b) paragraph (e) of item 2; or

(c) paragraph (d) of item 3

The assessed entity disregarded a capital gain or capital loss in relation to the assessment year under section 855-10 of the Income Tax Assessment Act 1997 (capital gains and losses of foreign residents).