shopping_cart

Your shopping cart is empty

No longer business as usual: Utilising tax losses paper

Member Price: $57.00
Non Member Price: $75.00

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 12 Nov 20 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • a review of the continuity of ownership test
  • the same or similar business test, including the business continuity ruling
  • the impact of Div 35 for non-commercial losses
  • practical planning opportunities.

Author profile

Stephen Holmes CTA
Photo of author, Stephen HOLMES Stephen Holmes, CTA, is a Partner with WMS Chartered Accountants based on the Gold Coast. He specialises in all SME tax matters with a particular interest in the CGT small business concessions, tax effective restructures and Division 7A. Since 2011. He is passionate about tax education and assistance for regional accountants. He is also a regular speaker for other professional bodies including the Tax Institute. - Current at 01 June 2026
Click here to expand/collapse more articles by Stephen HOLMES.

 

This was presented at 28th Noosa Tax Intensive Reinvented for 2020 .

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

Individual sessions

Capital/revenue – Sun Newspapers shaded, black holes return and the Covid-19 asset write-off

Author(s):  Chloe BURNETT,  Eugene Chan

Materials from this session:

No longer business as usual: Utilising tax losses

Author(s):  Stephen HOLMES

Materials from this session:

The pitfalls of particular financing arrangements

Author(s):  Mariana Von Lucken

Materials from this session:

Keeping it in the family – Related party financing

Author(s):  Sally NEWMAN

Materials from this session:

Asset protection: Hard to make, easy to lose

Author(s):  Andy MILIDONI

Materials from this session:

ATO update and hot spots

Author(s):  Tim Dyce,  Karen ROOKE

Materials from this session:

Dividends and capital management into the twenties

Author(s):  David W MARKS

Materials from this session:

Further details about this event:

 

Copyright Statement