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Preserving losses and claiming bad debt deductions

Published on 08 Jul 09 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • application of the Continuity of Ownership (COT) and Same Business (SBT) Tests, with respect to:
    • deducting carried forward revenue and capital losses
    • claiming bad debt deductions
  • application of the Trust Loss Rules.

Author profiles

Sean Van Der Linden CTA
Sean van der Linden, CTA, is a partner at EY, specialising in corporate and international tax. Sean leads EY’s South Australian transaction taxes practice and has advised numerous clients on the buy-side or sell-side of transactions. He provides commercially focussed advice on capital gains tax, tax consolidation, financing and structuring of transactions, and tax due diligence. Sean is a State Councillor and past Chair of the Professional Development Committee for The Taxation Institute. - Current at 30 August 2017
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Connie Sanchez
Connie is a Senior Manager in the Tax Division of PwC Adelaide and works in the Corporate Tax and International Assignment Solutions Groups. Connie provides advice in relation to income tax, Fringe Benefits Tax and other employment taxes to a wide range of clients. She also advises employers with inbound and/or outbound (expatriate) employees about the tax obligations of both the employer and the employees. - Current at 15 September 2017

 

Individual sessions

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