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The continuity of ownership test under Division 165 paper


This paper covers the continuity of ownership (COT) under Division 165, including:

  • the differences in testing for tax losses, net capital losses and bad debt deductions
  • the concepts of voting power, dividend rights and capital rights, and how they raise difficulties for companies with multiple classes of shares
  • how the same share rule can make it more difficult to utilise a loss (together with the saving exception to the rule)
  • when it is "reasonable" in tracing ownership to conclude that the COT has been satisfied.

Author profiles

Andrew Van Dinter ATI
Andrew van Dinter, ATIA is a tax partner in the corporate tax practice of Ernst & Young here in Melbourne with over 18 years experience. Andrew leads the mining and energy tax practice for Oceania and works closely with companies across the country on managing their tax affairs and on the tax implications of M&A activity across both the Resources and Energy sectors. - Current at 13 February 2012
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Brian Lane
Brian is an Associate Director at Ernst & Young. Brian assists the Australian Corporate Tax Consulting Group in respect of a broad range of issues with a focus on new developments for clients. Brian has participated in numerous consultation forums on tax consolidation with Treasury, the Australian Taxation Office and the professional accounting bodies throughout the ongoing development of tax consolidation law. Brian holds a Master of Taxation from the University of Melbourne. - Current at 25 February 2014
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This was presented at Everything There is to Know About Company Losses and Tax .

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