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  Miscellaneous 2009

Losses and tax - The loss integrity measures

Source: Victoria

Published Date: 27 May 2009

 

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This paper covers the following integrity measures:

  • inter-entity loss duplication under Subdivision 165-CD, including the following issues:
    • how the ATO's view of duplication differs from the general view?
    • what is an economic loss?
    • the differences between the individual and global approaches to asset measurement
  • the same business test for unrealised losses under Subdivision 165-CC and
  • loss deferral under Subdivision 170-D.
Author(s)

Individual Session

Losses and tax - The loss integrity measures

Author(s): Enzo Coia CTA
Materials from this session:

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Details

  • Published By: Enzo Coia CTA
  • Published On:27 May 2009
  • Took place at:RACV Club, Melbourne

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