shopping_cart

Your shopping cart is empty

Losses: When you get them and when you don’t 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 19 Aug 08 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • individuals - losses generally and the impact of Division 36
  • companies - the rules under Division 165 for unlisted private companies
  • loss transfer - satisfying the pre-requisites under Division 170
  • anti-avoidance - how do the specific anti-avoidance rules in Division 175 apply to prevent losses being claimed?
  • trusts - overview of Schedule 2F - including where trusts hold shares in private companies with losses.

Author profile

Daniel McINERNEY
Daniel McInerney FTIA is a Barrister and member of the Victorian Bar.
Current at 1 September 2008
Click here to expand/collapse more articles by Daniel McINERNEY.

 

Individual sessions

Losses overview

Author(s):  Daniel McINERNEY

Materials from this session:

Further details about this event:

 

Copyright Statement