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No longer business as usual: Utilising tax losses paper

Member Price: $57.00
Non Member Price: $75.00

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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 has been practicing as an accountant since 1987 and has had a focus on tax since 1994. 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, Stephen has been a senior tax and superannuation trainer with CAANZ and has been instrumental in establishing dedicated tax training communities on both the Gold Coast and in Lismore for Northern NSW practitioners. 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. Stephen holds separate Masters degrees in both Taxation and Economics as well as a Bachelor of Business. More recently, he was awarded a Juris Doctor degree with first class honours from Bond University. - Current at 30 January 2025
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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:

 

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