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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
Andrew is a Tax Partner with Ernst & Young, working in corporate and international tax. Andrew has worked extensively with corporate groups with significant tax losses. This work has included ATO tax loss audit activity, continuity of ownership testing, same business testing, loss integrity impacts, as well as the impacts of the tax consolidation regime on tax losses when forming a consolidated group or as part of post consolidation M&A activity.
Current at 26 September 2007 Current at 26 September 2007 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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