Published on 10 Jul 2003
| Took place at Sydney and Parramatta
This seminar series was held at:
- All Seasons Premier Menzies, Sydney on 1 July 2003
- Crowne Plaza, Parramatta on 10 July 2003.
Over the past five years there have been a number of changes to the loss provisions. This seminar put these changes into perspective and provided practical guidance in relation to some of the
issues that arise when losses are being recouped.
Loss Recoupment Tests
Author(s): Susan FRANKS, Matthew TURNER This presentation examines:
- the loss recoupment rules
- practical problems in establishing continuity of ownership
- the restrictiveness of the same share same owner test
- the danger of relying on the same business test
- the anti-avoidance provisions that need to be taken into account when considering whether losses can be recouped?