Miscellaneous 2005

As the loss recoupment landscape continues to evolve - where exactly are we?

Source: New South Wales

Published Date: 17 Nov 2005

 

This presentation covers the new rules - a critique for corporates:

  • issues with new COT/SBT reforms
  • impact on bad debt claims
  • Subdivision 165-CC for corporate groups
  • utilisation of losses within consolidated groups - management of available fractions and adjustments
  • the ATO perspective on SBT satisfaction.

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Individual Session

Tax loss recoupment - the evolving landscape

Author(s): Jeremy Hirschhorn

Details

  • Published By: Jeremy Hirschhorn
  • Published On:17 Nov 2005
  • Took place at:Ettalong Beach Resort

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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