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Loss carry backs presentation

Published on 20 Jun 13 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

The loss carry back rules are expected to be available for the year ending 30 June 2013 andsubsequent years. Legislation to implement the rules is expected to be enacted shortly.Loss carry back will have tangible benefits for the SME sector. This practical presentation provides an overview of the new rules and explore their benefits and limitations including:

  • Who is eligible to claim?
  • What losses are eligible for carry back?
  • What are the other pre-conditions?
  • What are the time limits and the transitional provisions?
  • What is the maximum loss carry-back amount?
  • What other issues need to be considered (e.g. the COT and the SBT, integrity rules, etc.).

Author profile:

Michelle Hartman CTA
Michelle is a Tax Partner at Deloitte with many years of experience in providing practical tax advice to clients. Michelle advises SME clients across a broad range of issues and taxes, including tax structuring, employment taxes, and estate and succession planning. Current at 16 October 2014 Click here to expand/collapse more articles by Michelle HARTMAN.
 
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Loss carry backs

Author(s):  Michelle HARTMAN

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