Skip to main content
shopping_cart

Your shopping cart is empty

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
Current at 15 June 2011 Click here to expand/collapse more articles by Sean VAN DER LINDEN.
 
Connie SANCHEZ
Connie is a Manager with Ernst & Young.
Current at 15 November 2005 Current at 09 July 2009
Individual sessions

Further details about this event:

 

Copyright Statement