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Integrity measures

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Published on 22 Mar 00 by VICTORIAN DIVISION, THE TAX INSTITUTE

Changes in business taxation have accelerated and multiplied since the establishment of the Ralph Review. Amendments made to the legislation affect the ability of companies to carry forward losses, even losses incurred many years ago. Other provisions, which seek to deal with the duplication of losses, could apply where assets are sold between related entities. This paper explains which changes are already effective and which will apply from 1 July, 2000.

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Patrick CUSSEN
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This was presented at RBT: the big breakfast .

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Individual sessions

Changes affecting assets

Author(s):  Steven CERNI

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Anti avoidance provisions

Author(s):  John YOUNG

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Integrity measures

Author(s):  Patrick CUSSEN

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Dividend distributions: the effect on distribution

Author(s):  John JEFFREYS

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Small business taxation changes

Author(s):  Denise BROTHERTON

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