Tax tips: Same business test – company losses

Taxation in Australia | 1 Aug 08
 

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Publication date: 01 Aug 08

Source: "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Abstract:
A recent Federal Court decision provides a timely reminder of the difficulties that the same business test can raise.

Author profile:

John Gaal
TaxCounsel is a niche tax publisher which provides comprehensive and practical guidance to practitioners on important matters affecting their clients. The company was formed by John Gaal, who for over 30 years, has written extensively on a wide range of taxation matters for a number of publishers including the Taxation Institute of Australia.
Current at 01 February 2014
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