Published on 18 May 10
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
reminder of some structural aspects of the loss recoupment rules for entities
continuity of ownership test
continuity of control test
anti-income injection test
continuity of business test.
Dale Boccabella CTA
Dale is an Associate Professor in the School of Taxation and Business Law, UNSW Business School, University of New South Wales. He has designed an extensive range of courses and teaching materials for both undergraduate and postgraduate courses on Australian taxation law over the past 23 years, including taxation of partnerships, taxation of trusts, taxation of companies and company distributions. Dale has published over 130 articles/papers, including 36 refereed articles, 45 technical commentaries, conference and seminar papers, media commentaries etc on Australia's tax regime(s). These publications deal with a wide range of tax areas and reflect Dale's research interests. Current at 01 April 2016
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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