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Stand Alone Companies - Same Business test (SBT)

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

Topics covered in this powerpoint presentation include:
- The Law
- Impact of TLAB No. 5
- The Rulings
- The Future

Author profile:

Christopher CATT
Christopher is a barrister, at Selborne Chambers, specialising in all aspects of taxation law. Prior to going to the bar in 2003, Chris had 16 years experience in advising financial institutions and large Australian and international corporations on income and capital gains tax issues, including taxation obligations arising from cross-border transactions and agreements.
Current at 9 November 2007 Current at 21 November 2007 Click here to expand/collapse more articles by Christopher CATT.
 

 

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

Get a 20% discount when you buy all the items from this event.

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

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Deducting Losses within a Consolidated Group - Div 707c

Author(s):  David IRELAND

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