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 ATI
Andrew van Dinter, ATIA is a tax partner in the corporate tax practice of Ernst & Young here in Melbourne with over 18 years experience. Andrew leads the mining and energy tax practice for Oceania and works closely with companies across the country on managing their tax affairs and on the tax implications of M&A activity across both the Resources and Energy sectors. Current at 13 February 2012
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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