Miscellaneous 2009

Everything there is to know about company losses and tax

Source: Victoria

Published Date: 27 May 2009

 

This presentation covers:

  • overview of company tax loss rules
  • company tax loss issues
  • income injection rules
  • Division 165 COT testing points
  • substantial continuity of ownership
  • COT tests
  • same shares and interests test
  • bad debt deductions
  • net capital losses
  • problems testing COT
  • sections that help to meet COT
  • COT anti-avoidance rules
  • proposed COT changes.

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Individual Session

The continuity of ownership test under Division 165

Author(s): Andrew Van Dinter ATI , Brian Lane

Details

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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.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

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