Home > Law > RLJ > Vol. 20 (2010) > Iss. 1
Abstract
This article examines the operation of the Same Business Test for carrying forward past tax losses and the uncertainty surrounding its interpretation.
Recommended Citation
Kutlaca, Aleksandar
(2010)
"Developments In The Same Business Test: A More Liberal Approach Post-Lilyvale Hotel?,"
Revenue Law Journal:
Vol. 20:
Iss.
1, Article 7.
Available at:
http://epublications.bond.edu.au/rlj/vol20/iss1/7
