Miscellaneous 2009

The loss integrity measures

Source: Victoria

Published Date: 27 May 2009

 

This presentation covers the following integrity measures:

  • inter-entity loss duplication under Subdivision 165-CD, including the following issues:
    • how the ATO's view of duplication differs from the general view?
    • what is an economic loss?
    • the differences between the individual and global approaches to asset measurement
  • the same business test for unrealised losses under Subdivision 165-CC and
  • loss deferral under Subdivision 170-D.

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Individual Session

Losses and tax - The loss integrity measures

Author(s): Enzo Coia

Details

  • Published By: Enzo Coia
  • Published On:27 May 2009
  • Took place at:RACV Club, Melbourne

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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