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Recent developments in tax losses for companies convention paper

Published on 09 Sep 04 by VICTORIAN DIVISION, THE TAX INSTITUTE

The rules for use of tax losses have once again been subjected to considerable change. This paper analyses the recent reforms as they affect corporate groups. Case studies are used to analyse:
- the new continuity of ownership test
- impact of the abolition of the same business test on corporate acquisitions
- the same business test applied to consolidated groups
- tricks in applying pre consolidation losses to post consolidation gains
- the loss denial rules.

Author profiles:

Martin FRY
Current at 05 November 2013 Click here to expand/collapse more articles by Martin FRY.
 
Brad SCHWARZ
Brad, a Senior Associate with Allens Arthur Robinson, practices in international and corporate taxation. He has experience in a wide range of income tax matters including sales, acquisitions and restructures, financing arrangements, and advising companies on the impact of tax consolidation in M&A transactions.
Current at 23 July 2004 Current at 19 November 2004 Click here to expand/collapse more articles by Brad SCHWARZ.

This was presented at VICTORIAN/TASMANIAN STATE CONVENTION: TAX - A BALANCING ACT .

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