Skip to main content
shopping_cart

Your shopping cart is empty

Company losses presentation

Published on 09 Feb 06 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

The passage of Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Bill 2005 will have far reaching implications for many companies with carried forward losses. This presentation explores some of the key issues that should be considered as a result of the new legislation and looks at these measures and their interaction with the existing losses regime, with a particular focus on the smaller end of the market. The main issues discussed in depth are:

  • practical application of the new modified continuity of ownership test (COT)
  • interaction of the new COT with the same business test
  • other amendments made by the above Bill relevant for the SME market
  • de-mystifying Subdiv 165-CC.
The emphasis is on the practical aspects of the new legislation with worked examples.

Author profile:

Tristan WEBB
Current at 18 January 2012 Click here to expand/collapse more articles by Tristan WEBB.
 

 

Individual sessions

Company losses

Author(s):  Tristan WEBB

Materials from this session:

Further details about this event:

 

Copyright Statement
click to expand/collapse