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28 Group Loss Relief - Coggle Diagram

- - - - at least 70% of pd up sh cap of S Co
        is directly or indirectly owned by the C Co
      - at least 70% of pd up sh cap of C Co
        is directly or indirectly owned by the S Co
      - at least 70% of pd up sh cap of S Co and C Co are
        directly or indirectly owned by another Co R and Incorporated in Msia
      - Direct/indirect holdings by NR and not incorporated Co in Msia: disregarded
        but can include Labuan
    - - Co must be beneficially entitled (directly/indirectly) to
        at least 70% if the residual profits and residual assets of the other Co in proportion to their equity int
- - - - in that yr or within 5 yrs after its expiration,
        make an assessment or additional assessment
- - - - payment is not tax deductible (payment is NOT incurred in the pdt of the Y of the C Co)