This paper covers:
- individuals - losses generally and the impact of Division 36
- companies - the rules under Division 165 for unlisted private companies
- loss transfer - satisfying the pre-requisites under Division 170
- anti-avoidance - how do the specific anti-avoidance rules in Division 175 apply to prevent losses being claimed?
- trusts - overview of Schedule 2F - including where trusts hold shares in private companies with losses.