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Stand Alone Companies : Continuity of Ownership Test (COT) - presentation
Published on 27 Nov 03 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
Topics covered in this powerpoint presentation include:
- Types of losses relevant for COT
- COT - RBT changes
- Saving Rule - what is the tax loss?
- Division 166 modifications
- Part year tax losses
- Proposals for changes to COT
Author profile
Adam Gibbs ATI
Adam is a Tax Partner in KPMG's Sydney office with over 25 years professional experience. Adam specialises in the financial services industry, providing advice to banks, leasing companies and life insurance companies, as well as providing advice on general corporate tax matters. Adam is currently and has been a member of the Tax Technical Committee of the Institute of Chartered Accountants since 1999. - Current at 18 May 2010
This was presented at Don't Burn Your Losses - 2003 NSW Annual Intensive Retreat .
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Individual sessions
Use of or Transfer of Losses (Non-Consolidation)
Author(s): Mark FERRIERMaterials from this session:
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Losses & Trusts - Private
Author(s): Robert GORDONMaterials from this session:
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Position of Losses in Australian Tax History
Author(s): Graeme S COOPERMaterials from this session:
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Stand Alone Companies - Continuity of Ownership Test
Author(s): Adam GIBBSMaterials from this session:
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Stand Alone Companies - Same Business Test
Author(s): Christopher CATTMaterials from this session:
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Some Aspects of the ATO Position in Relation to Losses
Author(s): Michael BERSTENMaterials from this session:
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Deducting Losses within a Consolidated Group - Div 707c
Author(s): David IRELANDMaterials from this session:
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Addressing Losses when Buying or Selling a Company
Author(s): Tony STOLAREKMaterials from this session:
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