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  Miscellaneous 2006

Company losses

Source: New South Wales

Published Date: 9 Feb 2006

 

The passage of Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Bill 2005 will have far reaching implications for many companies with carried forward losses. This presentation explores some of the key issues that should be considered as a result of the new legislation and looks at these measures and their interaction with the existing losses regime, with a particular focus on the smaller end of the market. The main issues discussed in depth are:

  • practical application of the new modified continuity of ownership test (COT)
  • interaction of the new COT with the same business test
  • other amendments made by the above Bill relevant for the SME market
  • de-mystifying Subdiv 165-CC.
The emphasis is on the practical aspects of the new legislation with worked examples.

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  • Published By: Tristan Webb
  • Published On:9 Feb 2006
  • Took place at:The Menzies Hotel, Sydney, and The Crowne Plaza, Parramatta

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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Miscellaneous 2006

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