Miscellaneous 2008

Company losses - recoverable or lost paper?

Source: New South Wales

Published Date: 27 May 2008

 

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Although extremely valuable to emerging companies in particular, the complexities involved in testing the ability to utilise losses are often underestimated. This paper looks at the current rules affecting the recoupment of losses for companies, particularly in light of the 2005 changes and their subsequent amendment. Topics covered include:

  • brief history of the loss recoupment rules
  • structure of loss recoupment rules
  • relaxation of rules
  • the application of the loss recoupment rules to the SME market
  • briefly touch on widely held companies/consolidation
  • includes case studies.

Individual Session

Company losses - recoverable or lost?

Author(s): Peter Fogale

Details

  • Published By: Peter Fogale
  • Published On:27 May 2008
  • Took place at:The Westin, Sydney

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