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
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.
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
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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