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No longer business as usual: Utilising tax losses video


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Member Price: $99.00
Non Member Price: $121.00

Publication date: 12 Nov 20 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

Abstract:
This video covers:

  • a review of the continuity of ownership test
  • the same or similar business test, including the business continuity ruling
  • the impact of Div 35 for non-commercial losses
  • practical planning opportunities.

Purchase individual materials from this session:

New Release - 28th Noosa Tax Intensive (5 Parts)
Author(s):  Stephen HOLMES

Author profile

Stephen Holmes CTA
Photo of author, Stephen HOLMES Stephen Holmes, CTA, is a Partner at WMS Chartered Accountants based on the Gold Coast. Stephen has a particular focus on CGT, taxation implications of trusts and SME tax issues generally. He is a regular resource for other accounting professionals on tax matters. He is also a regular speaker on tax matters across south-east Queensland and northern New South Wales. In addition to holding Masters degrees in both Taxation and Economics, Stephen holds a Juris Doctor degree from Bond University Law School with first class honours. - Current at 30 July 2020
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