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Article
The Continuity of Business Tests for Carrying Forward Losses
Revenue Law Journal
  • Winnie Ma, Bond University
Date of this Version
1-1-1998
Abstract
This article examines the interpretation and application of the continuity of business tests (generally known as the "same business test") for the carry forward of losses and the deduction of bad debts. It provides a critique of the Australian Taxation Office (ATO) analysis of the old provisions. It then makes suggestions on how to approach the new provisions which have been rewritten by the Tax Law Improvement Project.
Citation Information
Winnie Ma. "The Continuity of Business Tests for Carrying Forward Losses" (1998)
Available at: http://works.bepress.com/winnie_ma1/4/