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What's new for tax losses? paper

Published on 26 Oct 16 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • COT testing concessions under new Division 167
  • modified same business test – consolidated groups
  • concessional tracing rules – Division 165
  • national innovation and science agenda – 'business continuity test'.

Author profile

Martin Fry FTI
Martin has been a Partner in the Allens Tax Group for 20 years and in that time has been extensively involved in advising resource companies, infrastructure projects, banks and IP intensive businesses. In recent years he has focused on contentious cross border issues, both from a litigation perspective and in alternative dispute resolution. - Current at 30 November 2020
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This was presented at 2016 National Resources Conference .

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