This presentaton covers:
- same business test issues
- same business limb
- same business limb - ATO guidance
- new business limb
- new transaction limb
- De minimus
- R&D Holdings Pty Ltd - Full Federal Court
- Coal Developments - Federal Court
- Lilyvale Hotel Pty Ltd - Federal Court
- practical SBT issues
- other SBT issues
- SBT Losses cap removal
- tax consolidation: final SBT ruling
- consolidation and SBT: further modification proposed.