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Use of or Transfer of Losses - Past, Present & Future (Non-Consolidation)

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 27 Nov 03 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Topics covered in this seminar paper include
- Whare are your options if prior tax loss transfers are denied on audit?
- The Commissioner's power to amend
- Can Part IVA apply to a s80G/Div 170 loss transfer?
- Does a s80G/Div 170 loss transferhave to be for a specified amount?
- Does the Commissioner have the power to permit late transfers?
- Div 170 versus s80G
- Impact of Value Shifting provisions
- Transfer of capital losses

Author profile

Mark Ferrier
Mark is a Director at the Sydney office of Greenwoods & Freehills. His expertise covers all areas of taxation, in particular providing advice on taxation law (capital gains tax, international taxation issues and GST) as it applies to corporations. Mark's extensive experience includes providing advice on the taxation affairs of banks, international taxation issues, restructuring of international and domestic corporate groups, mergers and acquisitions, leveraged and cross-border leasing, and other tax-based financial transactions. - Current at 31 January 2006
Click here to expand/collapse more articles by Mark FERRIER.

 

This was presented at Don't Burn Your Losses - 2003 NSW Annual Intensive Retreat .

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Individual sessions

Use of or Transfer of Losses (Non-Consolidation)

Author(s):  Mark FERRIER

Materials from this session:

Losses & Trusts - Private

Author(s):  Robert GORDON

Materials from this session:

Position of Losses in Australian Tax History

Author(s):  Graeme S COOPER

Materials from this session:

Stand Alone Companies - Continuity of Ownership Test

Author(s):  Adam GIBBS

Materials from this session:

Stand Alone Companies - Same Business Test

Author(s):  Christopher CATT

Materials from this session:

Some Aspects of the ATO Position in Relation to Losses

Author(s):  Michael BERSTEN

Materials from this session:

Deducting Losses within a Consolidated Group - Div 707c

Author(s):  David IRELAND

Materials from this session:

Addressing Losses when Buying or Selling a Company

Author(s):  Tony STOLAREK

Materials from this session:

Further details about this event:

 

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