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Corporate and non commercial tax losses

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Non Member Price: $75.00

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Published on 14 Mar 02 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

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

David Williams CTA-Life
David Williams, CTA (Life) is a Strategic Adviser in relation to taxation matters operating principally in Sydney. He has been involved in taxation, death duty and estate planning matters for over 45 years, the last 15 as a sole practitioner and prior to that as a partner at an international law firm. He drafted his first will in 1968 and his most recent last week with quite a few in between. During that time he has written and presented extensively on a wide range of subject matter. David was the President of The Tax Institute in 2010. - Current at 19 September 2018
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This was presented at 16TH NATIONAL CONVETION: "A CAPITAL IDEA" .

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

Individual sessions

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

Author(s):  Mark JACKSON

Materials from this session:

Placing our trust in the future

Author(s):  Greg PRATT

Materials from this session:

Structures for business and investment

Author(s):  David COMINOS

Materials from this session:

Restructures of going concerns and winding up tax issues

Author(s):  Les SZEKELY,  John CURRIE

Materials from this session:

Structures - retirement and superannuation

Author(s):  Rob JEREMIAH,  Suzanne MACKENZIE

Materials from this session:

Update on current issues before the Board of Taxation

Author(s):  Richard WARBURTON

Materials from this session:

Consolidations: large business

Author(s):  Ken SPENCE

Materials from this session:

Consolidations: SME's

Author(s):  Mark NORTHEAST

Materials from this session:

Debt and equity

Author(s):  Roger M PAUL

Materials from this session:

GST developments

Author(s):  Cathryn FERRARIS

Materials from this session:

APSI update

Author(s):  Graham CANDY

Materials from this session:

Tax advice 2002

Author(s):  Michael D'ASCENZO

Materials from this session:

Thin capitalisation

Author(s):  Peter COLLINS

Materials from this session:

Corporate and non commercial tax losses

Author(s):  David J WILLIAMS

Materials from this session:

International taxes

Author(s):  Ariane PICKERING

Materials from this session:

Tax value method

Author(s):  Paul ABBEY,  Andrew ENGLAND

Materials from this session:

Further details about this event:

 

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