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Everything there is to know about company losses and tax presentation

Published on 27 May 09 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • overview of company tax loss rules
  • company tax loss issues
  • income injection rules
  • Division 165 COT testing points
  • substantial continuity of ownership
  • COT tests
  • same shares and interests test
  • bad debt deductions
  • net capital losses
  • problems testing COT
  • sections that help to meet COT
  • COT anti-avoidance rules
  • proposed COT changes.

Author profile:

Andrew VAN DINTER
Andrew van Dinter ATIA is an Executive Director in the Tax Consulting Group of Ernst & Young. He has extensive experience in both domestic and international tax law issues and advises clients across the mining, utilities and services sectors and is a member of the Ernst & Young specialist group monitoring Australian tax aspects of climate change and the AETS. Andrew, along with David Burns are the principal authors of an upcoming major report for the Institute of Chartered Accountants on the tax policy issues involved in the AETS
Current at 28 May 2008 Current at 26 June 2008 Click here to expand/collapse more articles by Andrew VAN DINTER.
 

 

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

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