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
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
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