Published on 13 Sep 07
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This presentation provides an overview of the loss recoupment rules relevant to companies and trusts, including the concessions relevant to widely held companies and trusts, recent developments in the same business test and the impact of consolidation. Issues in loss recoupment will be examined by way of examples of the application of the relevant rules in a variety of circumstances.
Current at 06 March 2014
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