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Company Losses - Sleeping in a new cot paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced 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.

Published on 22 Jun 06 by QUEENSLAND DIVISION, THE TAX INSTITUTE

Topics covered in this seminar paper include:

  • Who can use the new COT rules?
  • Benefits of the tracing concessions
  • Intergrity rules - came share test, minimum interest rule and controlled entity provisions
  • Operation of the SBT 

Author profile

Hayden Bentley
Hayden Bentley is Chief Tax Counsel at Macpherson Kelley, acting for corporate groups, and high net worth individuals on a range of structuring and taxation issues. He has advised on the tax consolidation rules since their introduction over 20 years ago, and has a particular focus on advising privately owned groups on restructuring to enter the tax consolidation regime, and managing the potential adverse tax consequences of doing so. - Current at 10 January 2024
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This was presented at Untangling the Losses and Loans Web .

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Losses in Consolidated Groups - All Together Now

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Company Losses - Sleeping in a new cot

Author(s):  Hayden BENTLEY

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Loans and International Tax - Over the Border

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Commercial Debt Forgiveness - to forgive or not to forgive?

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Division 7A - Set, but don't forget!

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