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Stand Alone Companies : Continuity of Ownership Test (COT) - presentation

Published on 27 Nov 03 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Topics covered in this powerpoint presentation include:
- Types of losses relevant for COT
- COT - RBT changes
- Saving Rule - what is the tax loss?
- Division 166 modifications
- Part year tax losses
- Proposals for changes to COT

Author profile:

Adam Gibbs ATI
Adam is a Tax Partner in KPMG's Sydney office with over 25 years professional experience. Adam specialises in the financial services industry, providing advice to banks, leasing companies and life insurance companies, as well as providing advice on general corporate tax matters. Adam is currently and has been a member of the Tax Technical Committee of the Institute of Chartered Accountants since 1999. Current at 18 May 2010 Click here to expand/collapse more articles by Adam GIBBS.
 

This was presented at Don't Burn Your Losses - 2003 NSW Annual Intensive Retreat.

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Individual sessions



Stand Alone Companies - Continuity of Ownership Test

Author(s):  Adam GIBBS

Materials from this session:

Stand Alone Companies - Same Business Test

Author(s):  Christopher CATT

Materials from this session:


Deducting Losses within a Consolidated Group - Div 707c

Author(s):  David IRELAND

Materials from this session:


Further details about this event:

 

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