Miscellaneous 1998

TLIP: the new regime for company tax losses and capital losses - current year and earlier year losses and loss transfers

Source: Western Australia

Published Date: 8 Oct 1998

 

Sorry, this content is for members only.

To get access to this and 25,000 other premium articles, books, videos and webinars sign up toour members program.

Already a Member? Login Now

Already a Member? Login Now

Topics covered in this paper include:

  • the continuity of ownership test
  • the public company ownership test
  • the continuity of control test
  • the same business test
  • the corporate tax loss anti-avoidance provisions
  • the new corporate capital loss anti-avoidance provisions

Individual Session

TLIP: The new regime for company tax and capital losses

Author(s): Christopher J Bevan

Details

  • Published By: Christopher J Bevan
  • Published On:8 Oct 1998
  • Took place at:Novotel Langley Hotel, Perth

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced 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.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Tags

Miscellaneous 1998

Share this page