The Continuity of Business Tests for Carrying Forward LossesRevenue Law Journal
Date of this Version1-1-1998
AbstractThis 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 InformationWinnie Ma. "The Continuity of Business Tests for Carrying Forward Losses" (1998)
Available at: http://works.bepress.com/winnie_ma1/4/