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Tax in recessionary times paper

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Published on 09 Oct 09 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • capital injections
  • the issue of shares in companies with low or negative net worth
  • equity issues, consolidated groups and available fractions
  • exit of subsidiaries from wholly-owned group: unrealised loss companies
  • unrealised losses/realised gains - Taxation of Financial Arrangements
  • relief for ‘blackhole' expenditure: Section 40-880
  • bad debt deductions - especially debts arising from money lending.

Author profile

Mark Poole CTA
Mark is a Legal Practitioner Director with KPMG. - Current at 12 January 2017
Click here to expand/collapse more articles by Mark POOLE.

 

This was presented at 48th Victorian State Convention .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Current issues in self managed superannuation

Author(s):  Heather GRAY

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Capital allowances-Opportunities now arising

Author(s):  Andrew WOOLLARD

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Tax consolidation-Continual evolution

Author(s):  Richard BUCHANAN

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Managing trust losses

Author(s):  Meagan O'CONNOR,  Rob JEREMIAH

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Tax risk management in a changing world

Author(s):  Tony FULTON

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Division 7A the 'sleeping giant'

Author(s):  David STAVROPOULOS

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Tax accounting - a changing landscape: what it means for you

Author(s):  Ronen VEXLER,  David ROMANS,  Michelle Thomas,  David Morrin

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International tax strategies/structuring for SMEs

Author(s):  James Newnham

Materials from this session:

Tax in recessionary times

Author(s):  Mark POOLE

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Bamford v Federal Commissioner of Taxation

Author(s):  Terry MURPHY

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The new Tax Agents Services Regime - Setting up the procedures necessary to comply with your obligations

Author(s):  Sue WILLIAMSON

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Structuring and financing investments into Asia

Author(s):  Dino FARRONATO

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Trusts and distribution resolutions in the light of Bamford

Author(s):  Nabil (Bill) F. OROW

Materials from this session:

Transfer pricing - the practicalities of achieving an arm's length outcome

Author(s):  Keir CORNISH

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Promoter penalties

Author(s):  Stephanie MARTIN

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Tax controversy strategies - preparing for ATO reviews, audits and tax disputes

Author(s):  Peter POULOS

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Merger and acquisition outbound

Author(s):  John BRAZZALE

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Professional practices - State of play

Author(s):  Mark NORTHEAST

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Practical TOFA Considerations for corporates

Author(s):  Neil WARD

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Practical transfer pricing documentation for the SME market

Author(s):  Shannon SMIT

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GST Today – Cases update, legislative update & rulings update

Author(s):  Geoff MANN,  Suzanne KNEEN,  Michelle SIU

Materials from this session:

Hybrid financial instruments: Classifying hybrid instruments under the Debt/Equity Rules and related issues

Author(s):  Cameron RIDER,  Martin FRY

Materials from this session:

Inbound investment emerging issues

Author(s):  Vik KHANNA

Materials from this session:

Case-law developments in Section 8-1

Author(s):  Michael CLOUGH,  Ged O’SHAUGHNESSY

Materials from this session:

Tax controversy strategies (preparing for ATO reviews, audits and disputes)

Author(s):  Peter POULOS

Materials from this session:

Demerger case study

Author(s):  John BRAZZALE

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