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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
Michelle Hartman FTIA is a Director in the tax consulting division of Deloitte Growth Solutions. She has many years experience in providing practical tax advice to clients. She regularly advises SME clients across a wide range of industries on restructuring businesses, asset acquisitions and sale transactions. Michelle has extensive knowledge of the CGT small business concessions.
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Loss carry backs

Author(s):  Michelle HARTMAN

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