Miscellaneous 2007

Recent corporate tax loss developments

Source: New South Wales

Published Date: 1 Nov 2007

 

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The focus of this paper is on recent corporate tax loss related developments, including the application of the same business test within consolidated groups and recent court decisions on tax loss utilisation:

  • same business test ruling (TR 2007/2)
  • FCT v R&D Holdings Pty Ltd
  • impact of removal of $100m SBT cap
  • Keycorp Ltd v FCT
  • Coal Developments v FCT
  • impact of ROSA amendments
  • other recent developments.

Individual Session

Recent corporate tax loss developments

Author(s): Andrew Woollard CTA

Details

  • Published By: Andrew Woollard CTA
  • Published On:1 Nov 2007
  • Took place at:Crowne Plaza Hunter Valley

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