Miscellaneous 2020

Session 5.2: Winning ways to keep your losses

Published Date: 11 Mar 2020

 

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This video covered the intricacies of the loss recoupment rules in Divisions 165, 166 and 707, including the interactions between the continuity of ownership, same business and similar business tests within the consolidation regime in Division 707.

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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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