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Developments In The Same Business Test: A More Liberal Approach Post-Lilyvale Hotel?

By Aleksandar Kutlaca

Abstract

This article examines the operation of the Same Business Test for carrying forward past tax losses and the uncertainty surrounding its interpretation

Topics: Company tax, carrying forward past tax losses, Continuity of Ownership test, Same Business test, Taxation Law
Publisher: ePublications@bond
Year: 2011
OAI identifier: oai:epublications.bond.edu.au:rlj-1213
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