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Recouping tax losses under Division 166 presentation

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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.
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Published on 27 May 09 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • what is the role of Div. 166?
  • to whom does Div. 166 apply?
  • how does Div. 166 modify the basic COT rules?
  • focus on corporate change
  • focus on tracing concessions.

Author profile

Martin Fry FTI
Martin Fry, FTI, is the Practice Leader of the Allens Tax Group. Martin represented the taxpayer in Shell Energy v Commissioner of Taxation before the Federal Court, Full Federal Court and High Court. With over 20 years as a Partner of Allens, Martin advises corporations on a broad range of tax issues across a wide range of sectors, including resources, infrastructure, financial services and IP-intensive businesses. Martin has extensive experience in contentious matters, including audits, settlement negotiations, mutual agreement procedure and litigation. Martin has taught Corporate Tax at a postgraduate level at the University of Melbourne. - Current at 28 September 2022
Click here to expand/collapse more articles by Martin FRY.

 

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

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The continuity of ownership test under Division 165

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The same business test under Division 165

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Losses and tax - The loss integrity measures

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Recouping tax losses under Division 166

Author(s):  Martin FRY,  Jeanelle MENEZES

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Losses and consolidation - Entries and exits

Author(s):  Duncan R C BAXTER

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