The Continuity of Business Tests for Carrying Forward Losses

Winnie Jo-Mei Ma

The Continuity of Business Tests for Carrying Forward Losses

Winnie Jo-Mei Ma

Faculty of Law

Research output: Contribution to journal › Article › Research › peer-review

Abstract

Interpretation and application of the continuity of business tests for the carry forward of losses and the deduction of bad debts - critique of the Taxation Office analysis of the old provisions - suggestions on how to approach the new provisions rewritten by the Tax Law Improvement Project.

Original language	English
Pages (from-to)	141-174
Journal	Revenue Law Journal
Volume	8
Publication status	Published - 1998

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title = "The Continuity of Business Tests for Carrying Forward Losses",

abstract = "Interpretation and application of the continuity of business tests for the carry forward of losses and the deduction of bad debts - critique of the Taxation Office analysis of the old provisions - suggestions on how to approach the new provisions rewritten by the Tax Law Improvement Project.",

author = "Ma, \{Winnie Jo-Mei\}",

year = "1998",

language = "English",

volume = "8",

pages = "141--174",

journal = "Revenue Law Journal",

issn = "1034-7747",

publisher = "Bond University Press",

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T1 - The Continuity of Business Tests for Carrying Forward Losses

AU - Ma, Winnie Jo-Mei

PY - 1998

Y1 - 1998

N2 - Interpretation and application of the continuity of business tests for the carry forward of losses and the deduction of bad debts - critique of the Taxation Office analysis of the old provisions - suggestions on how to approach the new provisions rewritten by the Tax Law Improvement Project.

AB - Interpretation and application of the continuity of business tests for the carry forward of losses and the deduction of bad debts - critique of the Taxation Office analysis of the old provisions - suggestions on how to approach the new provisions rewritten by the Tax Law Improvement Project.

M3 - Article

SN - 1034-7747

VL - 8

SP - 141

EP - 174

JO - Revenue Law Journal

JF - Revenue Law Journal

ER -

The Continuity of Business Tests for Carrying Forward Losses

Abstract

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