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.
Further details about this event: