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Loss companies owned by trusts paper

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Published on 10 Oct 00 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Where a taxpayer incurs a loss in a year of income the taxpayer may generally carry forward the loss for deduction in a later year of income. In the case of companies with tax losses, there are tests to be met before deductibility of the loss in a subsequent year is allowed. This paper outlines these tests.

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John WEERDEN
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Loss companies owned by trusts

Author(s):  John Weerden

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