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Same business test 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 presentaton covers:

  • same business test issues
  • same business limb
  • same business limb - ATO guidance
  • new business limb
  • new transaction limb
  • De minimus
  • R&D Holdings Pty Ltd - Full Federal Court
  • Coal Developments - Federal Court
  • Lilyvale Hotel Pty Ltd - Federal Court
  • practical SBT issues
  • other SBT issues
  • SBT Losses cap removal
  • tax consolidation: final SBT ruling
  • consolidation and SBT: further modification proposed.

Author profile

Andrew Woollard CTA
Andrew Woollard FTIA is a Tax Partner with Ernst & Young, specialising in corporate and international tax. Andrew has over 15 years experience in advising clients on a broad range of corporate tax issues, including M&A transactions, restructuring, and business tax reform issues, including tax consolidation and tax loss issues. - Current at 03 September 2010
Click here to expand/collapse more articles by Andrew WOOLLARD.

 

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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