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Using, Abusing and Losing Losses: Loss Integrity Measures

Published on 11 Apr 2001 | Took place at Australian Mineral Foundation, Glenside , SA

Business tax reform has bought with it a vast array of integrity measures designed to ensure that tax losses are only able to be utilised in limited circumstances. This seminar explains what the new rules are and what taxpayers must do to satisfy the myriad of tests.

Individual sessions

Using, Abusing and Losing Losses: Loss Integrity Measures

Author(s):  Stuart DREVES,  Varis LIDUMS This paper discusses Loss Integrity Measures, and focuses on: New and improved continuity of ownership test (COOT); Cost base adjustments on transfer of losses; General Anti-avoidance rule; Prepayments and tax shelters; Non commercial losses; Unrealised losses and changes in ownership.

Materials from this session: