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Corporate and non commercial tax losses


This convention paper discusses corporate and non commercial tax losses, with a focus on: what events cause you to lose your losses, what consequences flow from the transfer of losses, current status of the CGT and SBT tests, effective loss transfer agreements, losses in consolidation.

Author profile:

Author Photo - David Williams CTA-Life
David Williams CTA-Life
David is a Strategic Adviser in relation to taxation matters operating principally in Sydney. He has been involved in taxation matters for over 35 years, the last 10 as a sole practitioner, and has been writing and presenting on the subject of tax fraud and tax offences since the 1980s with a more recent focus on lessons coming from Operation Wickenby and related investigations, and is the author of Investigations by Administrative Agencies. David was the President of The Tax Institute in 2010. Current at 18 September 2013 Click here to expand/collapse more articles by David J WILLIAMS.

This was presented at 16TH NATIONAL CONVETION: "A CAPITAL IDEA".

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Individual sessions

Views from Capital Hill (review of tax reform policy issues)

Author(s):  Mark JACKSON

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Placing our trust in the future

Author(s):  Greg PRATT

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Corporate and non commercial tax losses

Author(s):  David J WILLIAMS

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International taxes

Author(s):  Ariane PICKERING

Materials from this session:

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