Skip to main content
shopping_cart

Your shopping cart is empty

Context and carve-outs paper

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 R C BAXTER
Duncan is Head of the National Tax Team at Blake Dawson. He was previously a Partner in the International Tax Group of a global accounting firm. Earlier this year Duncan served as one of the three private sector representatives on the Federal Government’s Tax Design Review Panel.
Current at 11 March 2009 Current at 14 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:


Further details about this event:

 

Copyright Statement