Miscellaneous 2009

Same business test

Source: Victoria

Published Date: 27 May 2009

 

This presentaton covers:

  • same business test issues
  • same business limb
  • same business limb - ATO guidance
  • new business limb
  • new transaction limb
  • De minimus
  • R&D Holdings Pty Ltd - Full Federal Court
  • Coal Developments - Federal Court
  • Lilyvale Hotel Pty Ltd - Federal Court
  • practical SBT issues
  • other SBT issues
  • SBT Losses cap removal
  • tax consolidation: final SBT ruling
  • consolidation and SBT: further modification proposed.

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Individual Session

The same business test under Division 165

Author(s): Brian Lane , Andrew Woollard CTA

Details

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

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