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Recouping tax losses under Division 166 paper

Published on 27 May 09 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • the role of Division 166
  • the companies to whom Division 166 applies
  • how Division 166 modifies the basic continuity of ownership test
  • corporate change
  • the tracing concessions
  • the stakeholder thresholds of the concessional tracing rules
  • the no detriment rule: section 166-275
  • interposition of a new entity between notional shareholders.

Author profiles:

Martin FRY
Current at 05 November 2013 Click here to expand/collapse more articles by Martin FRY.
 
Jeanelle MENEZES
Current at 26 June 2009

 

This was presented at Everything There is to Know About Company Losses and Tax .

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