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.
Sean VAN DER LINDEN
Current at 15 June 2011
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Connie is a Manager with Ernst & Young.
Current at 15 November 2005 Current at 09 July 2009