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Corporate & Trust Tax Losses: Do they have any value?

Published on 15 Sep 2006 | Took place at City West Function Centre, West Perth , WA

The use of tax losses in corporate groups and trusts continue to be a key focus of the ATO as well as taxpayers and their advisers.

This seminar detailed recent reforms in the rules dealing with tax losses in corporate groups and trusts, and provided practical guidance on the impact of those reforms.

The topics covered in the seminar were the impact of recent:
- changes to the continuity of ownership and same business loss utilisation tests for corporate groups
- ATO pronouncements on its interpretation of the same business test for consolidated groups
- amendments on the operation of the trust loss rules
- ATO pronouncements on the trust loss rules.

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

Individual sessions

Changes to the continuity of ownership and same business tests

Author(s):  Geoff KIRK This paper outlines the operation of the new loss recoupment rules and identifies the key issues and opportunities arising to taxpayers as a result of them.

Materials from this session:

Trust losses - recent developments

Author(s):  Nick HEGGART This paper provides an update on some recent legislative, ATO and judicial developments that impact on the operation of the trust loss measures.

Materials from this session: