Miscellaneous 2009

The same business test under Division 165

Source: Victoria

Published Date: 27 May 2009

 

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This paper covers the same business test (SBT) under Division 165, including:

  • when is it "practicable" to assume COT failure?
  • the issues raised by the new business and transactions tests
  • what exactly is the ATO's position under Taxation Ruling TR 1999/9?
  • a review of the recent case law, including R & D Holdings, Lilyvale Hotel and Coal Developments (German Creek).

Individual Session

The same business test under Division 165

Author(s): Brian Lane , Andrew Woollard
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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