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Managing losses - Traps for the unwary paper

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.

Author profile

Dale Boccabella CTA
Dale has 18 years experience teaching a wide range of Australian taxation law courses at both undergraduate and postgraduate level including goods and services tax, fringe benefits tax, taxation of companies, tax administration and tax avoidance. Dale is currently teaching at the University of New South Wales and has also published over 70 articles on a wide range of areas of Australia’s taxation system. - Current at 24 July 2013
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This was presented at 3rd Annual Tax Forum .

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Individual sessions


Budget review - Setting the scene for the future

Author(s):  Matt HAYES,  Tony MULVENEY

Materials from this session:

Structuring a professional practice

Author(s):  Greg HAYES

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Update on deductibility under section 8.1

Author(s):  Mark FRIEZER

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Role of accounting standards in TOFA

Author(s):  Tracey RENS

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Implementing TOFA in a large corporation

Author(s):  Mark BRADFORD,  Gavin MARJORAM

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Tax administration without borders

Author(s):  Howard ADAMS,  Glenn WILLIAMS

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