Miscellaneous 2009

Everything there is to know about company losses and tax

Source: Victoria

Published Date: 27 May 2009

 

This presentation covers:

  • overview of company tax loss rules
  • company tax loss issues
  • income injection rules
  • Division 165 COT testing points
  • substantial continuity of ownership
  • COT tests
  • same shares and interests test
  • bad debt deductions
  • net capital losses
  • problems testing COT
  • sections that help to meet COT
  • COT anti-avoidance rules
  • proposed COT changes.

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Individual Session

The continuity of ownership test under Division 165

Author(s): Andrew Van Dinter , Brian Lane

Details

  • Published By: Andrew Van Dinter
  • 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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