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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
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.
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
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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