The focus of this presentation 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.