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  Miscellaneous 2001

Losses - carry forward losses and integrity measures

Source: Victoria

Published Date: 30 Aug 2001

 
This powerpoint presentation provides an overview of the loss integrity measures with respect to eliminating loss duplication within wholly-owned groups of companies. By way of case studies this paper will exercise the provisions of the Income Assessment Act 1977 contained in:
- Subdivision 165-CC (unrealised losses)
- Subdivision 165-CD (cost base adjustments re loss entities)
- Division 139 (cost base adjustments re debt forgiveness transactions)

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Author(s)

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Losses - carry forward losses and integrity measures

Author(s): Stephen Carpenter
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  • Published By: Stephen Carpenter
  • Published On:30 Aug 2001
  • Took place at:Cumberland Resort, Lorne, Victoria

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.

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