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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 Woollard CTA
Andrew Woollard FTIA is a Tax Partner with Ernst & Young, specialising in corporate and international tax. Andrew has over 15 years experience in advising clients on a broad range of corporate tax issues, including M&A transactions, restructuring, and business tax reform issues, including tax consolidation and tax loss issues. - Current at 03 September 2010
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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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