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Tax losses: What you need to know before you can recoup presentation

Published on 13 Feb 12 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

The Federal Government announced improvements to the continuity of ownership test in the 2011/2012 budget. Treasury has released a consultation paper on the proposed changes.

This presentation explores the main proposals for consultation, including:

  • the removal of tracing through certain entities
  • extending the concessional tracing rules in the modified COT rules
  • changes to the loss integrity rules
  • other recent developments in the utilisation of losses.

Author profile:

Muhunthan KANAGARATNAM
Current at 07 December 2011 Click here to expand/collapse more articles by Muhunthan KANAGARATNAM.
 

 

This was presented at Current Corporate Tax Issues .

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