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  Miscellaneous 2003

Loss Recoupment Tests

Source: New South Wales

Published Date: 10 Jul 2003

 
This presentation examines:
- the loss recoupment rules
- practical problems in establishing continuity of ownership
- the restrictiveness of the same share same owner test
- the danger of relying on the same business test
- the anti-avoidance provisions that need to be taken into account when considering whether losses can be recouped?

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