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