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Losses overview paper

Published on 19 Aug 08 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • individuals - losses generally and the impact of Division 36
  • companies - the rules under Division 165 for unlisted private companies
  • loss transfer - satisfying the pre-requisites under Division 170
  • anti-avoidance - how do the specific anti-avoidance rules in Division 175 apply to prevent losses being claimed?
  • trusts - overview of Schedule 2F - including where trusts hold shares in private companies with losses.

Author profile

Daniel McInerney CTA
Daniel McInerney, CTA, is one of Australia’s leading taxation barristers. Since being called to the Bar in 2007 he has appeared in many significant tax cases and is regularly called upon for his advice on complex tax issues by taxpayers and the Australian Taxation Office. - Current at 09 July 2020
Click here to expand/collapse more articles by Daniel McINERNEY.

 

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