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Loss Recoupment Rules

Published on 09 Feb 2006 | Took place at The Menzies Hotel, Sydney, and The Crowne Plaza, Parramatta , NSW

This seminar series was held in:
- Sydney on 7 February 2006
- Parramatta on 9 February 2006.

The passage of Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Bill 2005 will have far reaching implications for many companies with carried forward losses. This seminar explored some of the key issues that should be considered as a result of the new legislation and looked at these measures and their interaction with the existing losses regime, with a particular focus on the smaller end of the market.

Individual sessions

Company losses

Author(s):  Tristan WEBB

The passage of Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Bill 2005 will have far reaching implications for many companies with carried forward losses. This presentation explores some of the key issues that should be considered as a result of the new legislation and looks at these measures and their interaction with the existing losses regime, with a particular focus on the smaller end of the market. The main issues discussed in depth are:

  • practical application of the new modified continuity of ownership test (COT)
  • interaction of the new COT with the same business test
  • other amendments made by the above Bill relevant for the SME market
  • de-mystifying Subdiv 165-CC.
The emphasis is on the practical aspects of the new legislation with worked examples.
Materials from this session: