shopping_cart

Your shopping cart is empty

  • Home
  • Context and carve-outs paper

Context and carve-outs paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 12 Oct 05 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • historical and legislative context to the modified COT
  • the objects clause
  • concessional effect
  • the 'corporate change' rule
  • other carve-outs:
    • minimum interests rule
    • controlled companies
    • different notional shareholders
    • general modifying rules
  • application dates and elections.

Author profile

Duncan Baxter
Duncan is a Partner at Blake Dawson. He was previously a Partner in the International Tax Group of a global accounting firm. Duncan served as one of the three private sector representatives on the Federal Government’s Tax Design Review Panel. - Current at 05 May 2009
Click here to expand/collapse more articles by Duncan R C BAXTER.

 

This was presented at The New Modified Loss Recoupment Rules .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Using the modified 'substantial continuity of ownership' test

Author(s):  Andrew WOOLLARD

Materials from this session:

Context and carve-outs

Author(s):  Duncan R C BAXTER

Materials from this session:

Further details about this event:

 

Copyright Statement
click to expand/collapse