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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
Current at 19 November 2004 Click here to expand/collapse more articles by Varis LIDUMS.
 
Stuart DREVES
Current at 24 May 2009 Click here to expand/collapse more articles by Stuart DREVES.

 

Individual sessions

Further details about this event:

 

Copyright Statement
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