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Recent corporate tax loss developments paper

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Published on 01 Nov 07 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

The focus of this paper is on recent corporate tax loss related developments, including the application of the same business test within consolidated groups and recent court decisions on tax loss utilisation:

  • same business test ruling (TR 2007/2)
  • FCT v R&D Holdings Pty Ltd
  • impact of removal of $100m SBT cap
  • Keycorp Ltd v FCT
  • Coal Developments v FCT
  • impact of ROSA amendments
  • other recent developments.

Author profile

Andrew Woollard CTA
Andrew Woollard FTIA is a Tax Partner with Ernst & Young, specialising in corporate and international tax. Andrew has over 15 years experience in advising clients on a broad range of corporate tax issues, including M&A transactions, restructuring, and business tax reform issues, including tax consolidation and tax loss issues. - Current at 03 September 2010
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