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Everything there is to know about company losses and tax 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 27 May 09 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • overview of company tax loss rules
  • company tax loss issues
  • income injection rules
  • Division 165 COT testing points
  • substantial continuity of ownership
  • COT tests
  • same shares and interests test
  • bad debt deductions
  • net capital losses
  • problems testing COT
  • sections that help to meet COT
  • COT anti-avoidance rules
  • proposed COT changes.

Author profile

Andrew Van Dinter ATI
Andrew van Dinter, ATIA is a tax partner in the corporate tax practice of Ernst & Young here in Melbourne with over 18 years experience. Andrew leads the mining and energy tax practice for Oceania and works closely with companies across the country on managing their tax affairs and on the tax implications of M&A activity across both the Resources and Energy sectors. - Current at 13 February 2012
Click here to expand/collapse more articles by Andrew VAN DINTER.

 

This was presented at Everything There is to Know About Company Losses and Tax .

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Individual sessions

The continuity of ownership test under Division 165

Author(s):  Andrew VAN DINTER,  Brian LANE

Materials from this session:

The same business test under Division 165

Author(s):  Andrew WOOLLARD,  Brian LANE

Materials from this session:

Losses and tax - The loss integrity measures

Author(s):  Enzo COIA

Materials from this session:

Recouping tax losses under Division 166

Author(s):  Martin FRY,  Jeanelle MENEZES

Materials from this session:

Losses and consolidation - Entries and exits

Author(s):  Duncan R C BAXTER

Materials from this session:

Further details about this event:

 

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