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Consultation Paper - Improvements to the Company Loss Recoupment Rules


Thursday, 14 July 2011

Content ID:



As part of the 2011-12 Budget, the Government announced that it will improve the operation of the company loss recoupment rules by simplifying the continuity of ownership test in certain circumstances and removing some minor technical defects.

The attached consultation paper has been prepared by the Treasury to provide additional information on how the proposed changes might operate and to seek feedback on their design and implementation.

Making a submission

Interested parties are invited to comment on the paper. While submissions may be lodged electronically or by post, electronic lodgement is preferred. For accessibility reasons, please submit responses sent via email in a Word or RTF format. An additional PDF version may also be submitted.

All information (including name and address details) contained in submissions will be made available to the public on the Treasury website unless you indicate that you would like all or part of your submission to remain in confidence. Automatically generated confidentiality statements in emails do not suffice for this purpose. Respondents who would like part of their submission to remain in confidence should provide this information marked as such in a separate attachment. Legal requirements, such as those imposed by the Freedom of Information Act 1982, may affect the confidentiality of your submission.

Closing date for submissions: Friday, 26 August 2011

Address written submissions to:
General Manager
Business Tax Division
The Treasury
Langton Crescent

Email: companylosses@treasury.gov.au

For enquiries, please call Teresa Bostle (02) 6263 3005 or Tony Regan (02) 6263 3334.

Documents Available:

Acrobat (PDF) documents

 Acrobat (PDF)

Consultation Paper - Improvements to the Company Loss Recoupment Rules  240.09kb

Microsoft Word (RTF) documents

 Microsoft Word (RTF)

Consultation Paper - Improvements to the Company Loss Recoupment Rules  240.09kb

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