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.