Trust losses - recent developments paper

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Published on 15 Sep 06 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper provides an update on some recent legislative, ATO and judicial developments that impact on the operation of the trust loss measures.

Author profile

Richard Heggart CTA

Nick is a Director in the Perth office of Greenwoods & Herbert Smith Freehills. Nick provides clients with advice in relation to a broad range of tax issues including advice on capital management strategies. He sits on the Energy & Resources Working Group with the ATO and on the State Council for The Tax Institute. - Current at 24 May 2017

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This was presented at Corporate & Trust Tax Losses: Do they have any value? .

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Changes to the continuity of ownership and same business tests

Author(s): Geoff KIRK

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Changes to the continuity of ownership and same business tests paper

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Trust losses: introduction of a concessional continuity of ownership test and limitations on the same business test presentation

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Trust losses - recent developments

Author(s): Nick HEGGART

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Trust losses - recent developments paper
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Corporate & Trust Tax Losses: Do they have any value?

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