Miscellaneous 2009

Same business test

Source: Victoria

Published Date: 27 May 2009

 

This presentaton covers:

  • same business test issues
  • same business limb
  • same business limb - ATO guidance
  • new business limb
  • new transaction limb
  • De minimus
  • R&D Holdings Pty Ltd - Full Federal Court
  • Coal Developments - Federal Court
  • Lilyvale Hotel Pty Ltd - Federal Court
  • practical SBT issues
  • other SBT issues
  • SBT Losses cap removal
  • tax consolidation: final SBT ruling
  • consolidation and SBT: further modification proposed.

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Individual Session

The same business test under Division 165

Author(s): Brian Lane , Andrew Woollard

Details

  • Published By: Andrew Woollard
  • 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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