shopping_cart

Your shopping cart is empty

  • Home
  • What's new for tax losses? paper

What's new for tax losses? paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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
Click here to expand/collapse more articles by Martin FRY.

 

This was presented at 2016 National Resources Conference .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Back to basics on non-resident capital gains and related developments

Author(s):  Philip BISSET,  John MIDDLETON,  Melanie McComb,  Luke Furness

Materials from this session:

The new reality of international tax

Author(s):  Peter COLLINS,  Stuart Landsberg

Materials from this session:

What's new for tax losses?

Author(s):  Martin FRY

Materials from this session:

Capital management

Author(s):  Larry MAGID

Materials from this session:

State taxes

Author(s):  David W MARKS

Materials from this session:

Accounting concepts invading tax

Author(s):  Michelle MORI

Materials from this session:

Rehabilitation obligations

Author(s):  Katrina PARKYN

Materials from this session:

Consolidations – Where is it all up to and what does it mean?

Author(s):  Ken SPENCE,  Ryan Leslie

Materials from this session:

Can salary be on capital account

Author(s):  Simon STEWARD

Materials from this session:

M&A topical issues

Author(s):  James MACKY,  Angus Wilson

Materials from this session:

Further details about this event:

 

Copyright Statement
click to expand/collapse