Consolidation Deductions Losses

Losses

Source: QLD

Published Date: 13 Feb 2013

 

A technical presentation examining the tricks and traps of the integrity rules for realised losses, unrealised losses and bad debts, including:

  • continuity of ownership and same business test developments
  • writing off bad debts and the Commissioner’s discretion
  • tax consolidation interactions and modifications
  • recent ATO activity
  • new developments, including loss carryback rules and the low value asset threshold announcement.

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Individual Session

Losses

Author(s): Julian Humphrey
Materials from this session:

Details

  • Published By: Julian Humphrey
  • Published On:13 Feb 2013
  • Took place at:Hyatt Regency Sanctuary Cove, Gold Coast

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.

Tags

Consolidation Deductions Losses TOFA 2013

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