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Same business test presentation

Published on 27 May 09 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentaton covers:

  • same business test issues
  • same business limb
  • same business limb - ATO guidance
  • new business limb
  • new transaction limb
  • De minimus
  • R&D Holdings Pty Ltd - Full Federal Court
  • Coal Developments - Federal Court
  • Lilyvale Hotel Pty Ltd - Federal Court
  • practical SBT issues
  • other SBT issues
  • SBT Losses cap removal
  • tax consolidation: final SBT ruling
  • consolidation and SBT: further modification proposed.

Author profile:

Andrew Woollard CTA
Andrew Woollard FTIA is a Tax Partner with Ernst & Young, specialising in corporate and international tax. Andrew has over 15 years experience in advising clients on a broad range of corporate tax issues, including M&A transactions, restructuring, and business tax reform issues, including tax consolidation and tax loss issues. Current at 03 September 2010 Click here to expand/collapse more articles by Andrew WOOLLARD.
 

This was presented at Everything There is to Know About Company Losses and Tax.

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