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Increasing access to company losses : the SiBT / by Alexander King

By: King, Alexander.
Series: Taxation in Australia.Publisher: Australia, The Tax Institute Edition: 53 (10), May 2019.Description: 534-537, 4 pages.Subject(s): Australia | Tax | Entrepreneurs | Tax lossesOnline resources: Download from Online Journals Summary: Discusses recent changes to the company loss rules designed to improve access to losses for companies following a change in ownership. Notes that there is uncertainty in the application of the new rule and that caution should be exercised to ensure compliance.
Item type Home library Call number Status Date due Barcode Item reserves
Article Article Australia
Available CA010387
Total reserves: 0

Discusses recent changes to the company loss rules designed to improve access to losses for companies following a change in ownership. Notes that there is uncertainty in the application of the new rule and that caution should be exercised to ensure compliance.

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