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  Miscellaneous 2003

Use of or Transfer of Losses - Past, Present & Future (Non-Consolidation)

Source: New South Wales

Published Date: 27 Nov 2003

 

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Topics covered in this seminar paper include
- Whare are your options if prior tax loss transfers are denied on audit?
- The Commissioner's power to amend
- Can Part IVA apply to a s80G/Div 170 loss transfer?
- Does a s80G/Div 170 loss transferhave to be for a specified amount?
- Does the Commissioner have the power to permit late transfers?
- Div 170 versus s80G
- Impact of Value Shifting provisions
- Transfer of capital losses
Author(s)

Individual Session

Use of or Transfer of Losses (Non-Consolidation)

Author(s): Mark Ferrier
Materials from this session:

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Details

  • Published By: Mark Ferrier
  • Published On:27 Nov 2003
  • Took place at:Crowne Plaza, Terrigal

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