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.
Click here to expand/collapse more articles by Varis LIDUMS.
Click here to expand/collapse more articles by Stuart DREVES.
Further details about this event: