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.
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
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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