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No longer business as usual: Utilising tax losses video


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Member Price: $99.00
Non Member Price: $121.00

Publication date: 12 Nov 20 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

Abstract:
This video 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.

Purchase individual materials from this session:

28th Noosa Tax Intensive (5 Parts)
Author(s):  Stephen HOLMES

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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