Published on 30 Aug 01
by VICTORIAN DIVISION, THE TAX INSTITUTE
This powerpoint presentation provides an overview of the loss integrity measures with respect to eliminating loss duplication within wholly-owned groups of companies. By way of case studies this paper will exercise the provisions of the Income Assessment Act 1977 contained in:
- Subdivision 165-CC (unrealised losses)
- Subdivision 165-CD (cost base adjustments re loss entities)
- Division 139 (cost base adjustments re debt forgiveness transactions)
Current at 29 June 2009
Click here to expand/collapse more articles by Stephen CARPENTER.