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Tax losses- Where are we now paper?

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Published on 27 May 08 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

After years of significant economic growth and prosperity, the commercial world may be facing tougher times ahead. As losses become a reality for many, taxpayers need to manage their affairs to ensure that those losses are available for future recoupment. This session focuses in particular on the two threshold tests for recouping prior period tax losses, namely: the continuity of ownership test and the same business test. This paper covers:

  • recapping the basic tests
  • the "new" Division 166 concessions
  • SBT in a tax consolidated group.

Author profile

Paul WELCH
Paul Welch FTIA joined Baker and McKenzie as a Partner in 2007, having previously been a Tax Partner at a “Big 4” accounting firm. With more than 15 years of corporate tax experience, Paul’s expertise ranges from transaction based advisory to international tax planning and transfer pricing. Paul’s client base includes closely held groups, listed multi-nationals and transaction originators
Current at 28 May 2008
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This was presented at Annual Tax Forum .

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