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TLIP: The New Regime

Published on 30 Sep 1998 | Took place at All Seasons Premier Menzies Hotel, Sydney , NSW

Topics covered include: The continuity of ownership test; The continuity of control test; The corporate tax loss anti-avoidance provisions; The public company ownership tests; The same business test.

Individual sessions

TLIP: The New Regime

Author(s):  Christopher J BEVAN This paper has major sections dealing with company losses, change of ownership of listed companies, company capital losses, loss transfers, anti-avoidance (the use of company tax losses to avoid income tax), the new net capital loss anti-avoidance regime, and the transfer of net capital losses within wholly owned groups of companies.

Materials from this session: