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Company losses - An old issue for a new era paper

Published on 05 Mar 10 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • practical issues arising under the tracing concessions
  • recent developments in the same business test
  • losses in consolidated groups - special issues
  • a review of the proposed changes to the COT rules.

Author profile:

Martin FRY
Current at 05 November 2013 Click here to expand/collapse more articles by Martin FRY.
 

 

This was presented at 25th National Convention .

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Bamford v Federal Commissioner of Taxation

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The capital v revenue distinction for labour costs

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