Miscellaneous 2009

Preserving losses and claiming bad debt deductions

Source: South Australia

Published Date: 8 Jul 2009

 

This presentation covers:

  • application of the Continuity of Ownership (COT) and Same Business (SBT) Tests, with respect to:
    • deducting carried forward revenue and capital losses
    • claiming bad debt deductions
  • application of the Trust Loss Rules.

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Individual Session

Trust loss & deduction rules

Author(s): Connie Sanchez , Sean Van Der Linden
Materials from this session:

Details

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 2009

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