shopping_cart

Your shopping cart is empty

Loss Recoupment Tests presentation

Published on 10 Jul 03 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation examines:
- the loss recoupment rules
- practical problems in establishing continuity of ownership
- the restrictiveness of the same share same owner test
- the danger of relying on the same business test
- the anti-avoidance provisions that need to be taken into account when considering whether losses can be recouped?

Author profiles:

Matthew TURNER
Matt is a tax partner in Deloitte’s corporate and international tax group in Sydney with a focus on private equity clients. Matt has over 10 years of experience in both local and international aspects of company taxation with particular focus on tax consolidation, debt/equity rules and capital gains tax. He has applied his skills to assist clients with transactions including: private equity acquisitions and disposals of Australian investees, cross border financing instruments, trans-Tasman investment structures, corporate demergers, post-acquisition transition work including tax consolidation and securitisation of assets.
Current at 9 September 2007 Current at 13 September 2007
 
Susan FRANKS
Current at 22 June 2009 Click here to expand/collapse more articles by Susan FRANKS.

 

Individual sessions

Loss Recoupment Tests

Author(s):  Susan FRANKS,  Matthew TURNER

Materials from this session:

Further details about this event:

 

Copyright Statement
click to expand/collapse