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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 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 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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