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Using, Abusing and Losing Losses: Loss Integrity Measures

Published on 11 Apr 01 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This powerpoint presentation discusses Loss Integrity Measures, and focuses on: New and improved continuity of ownership test (COOT); Cost base adjustments on transfer of losses; General Anti-avoidance rule; Prepayments and tax shelters; Non commercial losses; Unrealised losses and changes in ownership.

Author profiles:

Varis LIDUMS

Click here to expand/collapse more articles by Varis LIDUMS.
 
Stuart Dreves
Stuart is a senior manager in KPMG's Brisbane Tax and Legal Practice and specialises in tax issues associated with SMEs. Stuart has over 12 years experience providing taxation advice across a wide range of industries including information technology, property, construction, manufacturing and utilities. Current at 09 July 2004 Click here to expand/collapse more articles by Stuart DREVES.
Individual sessions

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