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Loss Recoupment

Published on 13 Sep 2007 | Took place at Greenwoods & Freehills, Sydney , NSW

This session provided an overview of the loss recoupment rules relevant to companies and trusts, including the concessions relevant to widely held companies and trusts, recent developments in the same business test and the impact of consolidation. Issues in loss recoupment will be examined by way of examples of the application of the relevant rules in a variety of circumstances.

Individual sessions

Loss recoupment

Author(s):  Chris COLLEY This presentation provides an overview of the loss recoupment rules relevant to companies and trusts, including the concessions relevant to widely held companies and trusts, recent developments in the same business test and the impact of consolidation. Issues in loss recoupment will be examined by way of examples of the application of the relevant rules in a variety of circumstances.

Materials from this session: