The completion of the Ralph Report in 1999 and the subsequent implementation of the broad sweep of the Report have resulted in a flurry of new and amending tax legislation. Some of these changes impact on the treatment of tax losses of corporations. This article reviews the impact of these changes on corporate tax losses.
"Topical Issues in Corporate Tax Losses,"
Revenue Law Journal:
1, Article 6.
Available at: http://epublications.bond.edu.au/rlj/vol13/iss1/6