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Tax losses – Non-commercial losses, COT & SBT presentation

Published on 25 Jun 09 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • Continuity of Ownership test (COT), practical points in applying the test, including amended tracing rules for widely held companies
  • same business test, including consideration of recent cases
  • non-commercial losses, including recently proposed budget amendments.

Author profile

Shirley Godfrey CTA
Shirley is a Manager with specialist taxation advisors Dalcassian Consulting. Since qualifying as a chartered accountant in South Africa Shirley has gained experience in income tax and GST consulting with the Big 4 both in South Africa and Australia. - Current at 01 August 2017

 

This was presented at Tax Losses/Foreign Income Tax Offset and Losses Regime .

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Individual sessions

Foreign income tax offset and foreign loss rules

Author(s):  Mathew CHAMBERLAIN

Materials from this session:

Tax losses – Non-commercial losses, COT & SBT

Author(s):  Shirley GODFREY

Materials from this session:

Further details about this event:

 

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