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 CTA
Materials from this session:

Details

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

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Consolidation Deductions Losses TOFA 2013

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