Published on 01 Aug 96
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This paper reviews at the Income Tax Assessment Act while focusing on several provisions. Topics covered include:
- CGT rollover provisions
- Intragroup transfer of loss assets
- Value Shifting - Div. 19A
- Group revenue losses and group captial losses
- Consolidation of commercial debt forgivness.
Current at 07 August 2009
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