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  2013

Loss Carry Backs

Source: New South Wales

Published Date: 20 Jun 2013

 
  • The loss carry back rules are expected to be available for the year ending 30 June 2013 and subsequent years. Legislation to implement the rules is expected to be enacted shortly. Loss carry back will have tangible benefits for the SME sector. This practical presentation provided an overview of the new rules and explore their benefits and limitations including:
  • Who is eligible to claim?
  • What losses are eligible for carry back?
  • What are the other pre-conditions?
  • What are the time limits and the transitional provisions?
  • What is the maximum loss carry-back amount?
  • What other issues need to be considered (e.g. the COT and the SBT, integrity rules, etc.).

Loss carry backs

Author(s): Michelle Hartman
Materials from this session:

Details

  • Published On:20 Jun 2013
  • Took place at:The Tax Institute, Sydney

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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