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The loss integrity measures presentation

Published on 27 May 09 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers the following integrity measures:

  • inter-entity loss duplication under Subdivision 165-CD, including the following issues:
    • how the ATO's view of duplication differs from the general view?
    • what is an economic loss?
    • the differences between the individual and global approaches to asset measurement
  • the same business test for unrealised losses under Subdivision 165-CC and
  • loss deferral under Subdivision 170-D.

Author profile:

Enzo Coia CTA
Formerly a senior associate with Shaddick & Spence, Enzo is a Senior Associate with Greenwoods & Freehills. Current at 05 May 2009 Click here to expand/collapse more articles by Enzo COIA.
 

This was presented at Everything There is to Know About Company Losses and Tax.

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