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The same business test under Division 165 paper


This paper covers the same business test (SBT) under Division 165, including:

  • when is it "practicable" to assume COT failure?
  • the issues raised by the new business and transactions tests
  • what exactly is the ATO's position under Taxation Ruling TR 1999/9?
  • a review of the recent case law, including R & D Holdings, Lilyvale Hotel and Coal Developments (German Creek).

Author profiles:

Andrew is a Tax Partner with Ernst & Young, working in corporate and international tax. Andrew has worked extensively with corporate groups with significant tax losses. This work has included ATO tax loss audit activity, continuity of ownership testing, same business testing, loss integrity impacts, as well as the impacts of the tax consolidation regime on tax losses when forming a consolidated group or as part of post consolidation M&A activity.
Current at 26 September 2007 Current at 26 September 2007 Click here to expand/collapse more articles by Andrew WOOLLARD.
Brian LANE
Brian is an Associate Director in the National Tax Group 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 9 February 2009 Current at 14 May 2009 Click here to expand/collapse more articles by Brian LANE.


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

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