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Using, Abusing and Losing Losses: Loss Integrity Measures

Published on 11 Apr 01 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper discusses Loss Integrity Measures, and focuses on: New and improved continuity of ownership test (COOT); Cost base adjustments on transfer of losses; General Anti-avoidance rule; Prepayments and tax shelters; Non commercial losses; Unrealised losses and changes in ownership.

Author profiles

Varis LIDUMS
- Current at 19 November 2004
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Stuart Dreves
Stuart is a senior manager in KPMG's Brisbane Tax and Legal Practice and specialises in tax issues associated with SMEs. Stuart has over 12 years experience providing taxation advice across a wide range of industries including information technology, property, construction, manufacturing and utilities. - Current at 14 August 2014
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