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.
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
12 May 2017