请问一下公司有 Capital Loss 的问题

hanliu49

我妈自己的公司 之前做小生意 产生了 大概15W的 Capital Loss 和 1W左右的 营业亏损

现在没有进行任何 生意操作

我想请问一下 会有人出钱想要 这种公司么。 毕竟以后 如果有人 想做小生意 这个可以帮他 抵消Capital Gain

谢啦:)

JohnnySu

No one can utilise the losses if the ownership of the company changes or if it runs a different business.

LENNY_DONG

http://www.ato.gov.au/corporate/ ... amp;page=10&H10

How companies utilise tax losses
Companies can generally carry forward a tax loss indefinitely, and utilise it when they choose, provided they have either substantially maintained the same ownership and control or carried on the same business since the loss was incurred.

When losses can be utilised

Although companies can generally utilise carried-forward losses in any future income year, losses must be utilised in the order in which they were incurred, and special rules apply in relation to net exempt income and franked dividend income.

Continuity of ownership, control, and same business tests

To utilise a tax loss a company must either:

satisfy both the continuity of ownership test (COT) and the control test, or
satisfy the same business test (SBT).

Widely held and Division 166 companies

The way the normal loss deduction rules apply to a widely held or eligible Division 166 company are modified to make it easier for the company to apply the rules. For more information, refer to Guide to the loss recoupment rules.



Current year losses

If there is a change of ownership or control of a company midway through a loss-making year and the company does not maintain the same business, the general loss utilisation rules may be overridden by the current year loss rules.

Consolidated groups and losses

When a wholly owned group consolidates for income tax purposes or a company joins an existing consolidated group by way of becoming wholly owned by the group's head company, pre-consolidation losses incurred by group companies can generally be transferred to and utilised by the head company.

LENNY_DONG

I wonder what sort of capital loss? Property loss?
If your mum still in the business to pass ownership test, someway can pass the unitlise loss rule.

Depends but you can read the content