Miscellaneous 2010

So you think you have losses?

Source: Taxation In Australia Journal Article

Published Date: 1 May 2010

The ability to utilise tax losses has become an increasingly important, yet increasingly complex process. Attempts to create a one-for-all test that avoids being paralysed by factual complexity while ensuring integrity have seen the rules governing tax losses evolve into an amalgam of tests, savings provisions and compliance safeguards. This article examines the development of the tax losses recoupment rules, including recent legislative proposals.
Author Profile
Daniela Chiew FTI
Author Profile
Tom Roth

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Miscellaneous 2010

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