The New Modified Loss Recoupment Rules
Published on 12 Oct 2005
| Took place at Novotel on Collins, Melbourne, VIC
The long awaited legislation to give effect to the Assistant Treasurer's announcement of 7 April 2004 dealing with 'modified' rules for losses has finally been introduced. The new tracing rules will impact widely held corporate groups, and groups with indirect widely held interests. In addition, the removal of the same business test will potentially impact all large companies and groups, not only those that can benefit from the new simplified tracing rules.
These seminar materials are designed to familiarise practitioners with the technical substance of the new rules, to provide examples of the practical issues that will need to be considered in applying the new tracing rules, and to highlight potential traps in their application.
Get a 20% discount when you buy all the items from this event.