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Tax Losses

Published on 02 Oct 2002 | Took place at All Seasons Premier Menzies Hotel, Sydney , NSW

This seminar discusses tax losses, including: tax losses and other tax attributes subject to ownership and business tests, loss integrity measures, practical application of the continuity of ownership and same business tests, consolidation and tax losses, and what does the 'same person same share' test mean in practice.

Individual sessions

Tax losses

Author(s):  Jeremy HIRSCHHORN This powerpoint presentation discusses tax losses, including: tax losses and other tax attributes subject to ownership and business tests, loss integrity measures, practical application of the continuity of ownership and same business tests, consolidation and tax losses, and what does the 'same person same share' test mean in practice.

Materials from this session: