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Losses overview 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 19 Aug 08 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • individuals - losses generally and the impact of Division 36
  • companies - the rules under Division 165 for unlisted private companies
  • loss transfer - satisfying the pre-requisites under Division 170
  • anti-avoidance - how do the specific anti-avoidance rules in Division 175 apply to prevent losses being claimed?
  • trusts - overview of Schedule 2F - including where trusts hold shares in private companies with losses.

Author profile

Daniel McInerney KC
Daniel McInerney KC is one of Australia’s leading taxation barristers. Since being called to the Bar in 2007 he has appeared in many significant tax cases and is regularly called upon for his advice on complex tax issues by taxpayers and the Australian Taxation Office. - Current at 22 March 2024
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Losses overview

Author(s):  Daniel McINERNEY

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