BCTR Recoupment of company tax losses using the same business test

The BCTR strongly recommends that access to the same business test (SBT) be reinstated for all companies whose total income exceeds $100 million (the SBT ceiling).

AICD participates in the debate about Australian tax reform through its involvement in the Business Coalition for Tax Reform (BCTR).

BCTR's submission was sent to the Treasurer on 2 March 2007. Visit the BCTR website to obtain a copy of the submission.