Consolidation Losses 2012

Company losses: The good, the bad and the ugly

Source: Victoria

Published Date: 11 Oct 2012

 

The government has announced its intention to reform the tax loss provisions. This presentation examines the difficulties of using the current provisions, the proposed reforms and examine areas where further reforms are required.

The presentation covers:

  • loss carry backs
  • changes to continuity of ownership and same business tests
  • what should we do with the integrity rules?
  • announced but yet un-enacted measures – Div 167
  • the not-so-hidden costs of the proposed reforms.

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Individual Session

Company losses: The good, the bad and the ugly

Author(s): Gary Christie , Michelle Northeast

Details

  • Published By: Gary Christie
  • Published On:11 Oct 2012
  • Took place at:Mantra, Lorne

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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