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Changes to the continuity of ownership and same business tests paper

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Published on 15 Sep 06 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper outlines the operation of the new loss recoupment rules and identifies the key issues and opportunities arising to taxpayers as a result of them.

Author profile

Geoff KIRK
Geoff is a senior manager with Ernst & Young. He has over ten years experience in direct tax advisory, specialising in income and capital gains tax in the minerals, energy and utilities industry. Geoff's principal area of expertise is with respect to the availability and utilisation of tax losses under consolidations.
Current at 31 July 2006
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This was presented at Corporate & Trust Tax Losses: Do they have any value? .

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Changes to the continuity of ownership and same business tests

Author(s):  Geoff KIRK

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Trust losses - recent developments

Author(s):  Nick HEGGART

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