shopping_cart

Your shopping cart is empty

Company Losses - Sleeping in a new cot presentation

Member Price: Free
Non Member Price: $15.00

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 17 Jul 06 by QUEENSLAND DIVISION, THE TAX INSTITUTE

Topics covered in this seminar presentation include:

  • Who can use the new COT rules?
  • Benefits of the tracing concessions
  • Intergrity rules - came share test, minimum interest rule and controlled entity provisions
  • Operation of the SBT 

Author profile

Hayden Bentley
Hayden Bentley is Chief Tax Counsel at Macpherson Kelley, acting for corporate groups, and high net worth individuals on a range of structuring and taxation issues. He has advised on the tax consolidation rules since their introduction over 20 years ago, and has a particular focus on advising privately owned groups on restructuring to enter the tax consolidation regime, and managing the potential adverse tax consequences of doing so. - Current at 10 January 2024
Click here to expand/collapse more articles by Hayden BENTLEY.

 

This was presented at Untangling the Losses and Loans Web .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Losses in Consolidated Groups - All Together Now

Author(s):  Stephen HEALEY

Materials from this session:

Company Losses - Sleeping in a new cot

Author(s):  Hayden BENTLEY

Materials from this session:

Loans and International Tax - Over the Border

Author(s):  Tracey MURRAY

Materials from this session:

Commercial Debt Forgiveness - to forgive or not to forgive?

Author(s):  Chris DAVIS

Materials from this session:

"At Call" Loans - Are your clients safe?

Author(s):  Daryl JONES

Materials from this session:

Division 7A - Set, but don't forget!

Author(s):  Mark L ROBERTSON

Materials from this session:

Trust Losses - Don't Mention the War

Author(s):  David W MARKS

Materials from this session:

Further details about this event:

 

Copyright Statement