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Stand Alone Companies - Same Business test (SBT)

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Published on 27 Nov 03 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Topics covered in this powerpoint presentation include:
- The Law
- Impact of TLAB No. 5
- The Rulings
- The Future

Author profile

Christopher Catt
Christopher Catt is a Barrister at 5 Selborne Chambers, specialising in all aspects of taxation law. At the Bar, Chris has represented taxpayer clients at all stages of their disputes with the Commissioner, starting with collating and preparing voluntary disclosures, responding to position papers, then challenging amended assessments and debt recovery proceedings brought by the Commissioner through mediation and appeals to the Administrative Appeals Tribunal and Federal Court; and defending claims in the District Court and Supreme Court and negotiating stays of execution of judgments and settlements. - Current at 18 June 2018
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This was presented at Don't Burn Your Losses - 2003 NSW Annual Intensive Retreat .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Use of or Transfer of Losses (Non-Consolidation)

Author(s):  Mark FERRIER

Materials from this session:

Losses & Trusts - Private

Author(s):  Robert GORDON

Materials from this session:

Position of Losses in Australian Tax History

Author(s):  Graeme S COOPER

Materials from this session:

Stand Alone Companies - Continuity of Ownership Test

Author(s):  Adam GIBBS

Materials from this session:

Stand Alone Companies - Same Business Test

Author(s):  Christopher CATT

Materials from this session:

Some Aspects of the ATO Position in Relation to Losses

Author(s):  Michael BERSTEN

Materials from this session:

Deducting Losses within a Consolidated Group - Div 707c

Author(s):  David IRELAND

Materials from this session:

Addressing Losses when Buying or Selling a Company

Author(s):  Tony STOLAREK

Materials from this session:

Further details about this event:

 

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