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Tax Losses

Published on 06 Oct 2010 | Took place at Perth Concert Hall, Perth , WA

This event was part of the Younger Tax Practitioner Series 2010 and covered tax losses.

The Younger Tax Practitioner Series is aimed at those practitioners who are relatively new to the profession, as well as those who may have been in tax for several years, but would like a refresher on some topics or would like to understand other areas of tax and diversify their knowledge.

Individual sessions

Tax losses

Author(s):  Shirley GODFREY This presentation covers:

  • individuals
    • general rules
    • non-commercial losses
  • companies
    • continuity of ownership test (COT)
    • same business test (SBT).
Materials from this session: