Miscellaneous 2009

Tax in recessionary times

Source: Victoria

Published Date: 8 Oct 2009

 

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This paper covers:

  • capital injections
  • the issue of shares in companies with low or negative net worth
  • equity issues, consolidated groups and available fractions
  • exit of subsidiaries from wholly-owned group: unrealised loss companies
  • unrealised losses/realised gains - Taxation of Financial Arrangements
  • relief for ‘blackhole' expenditure: Section 40-880
  • bad debt deductions - especially debts arising from money lending.

Individual Session

Tax in recessionary times

Author(s): Mark Poole
Materials from this session:

Details

  • Published By: Mark Poole
  • Published On:8 Oct 2009
  • Took place at:Novotel Forest Resort, Creswick

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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