30 September deadline for existing LAQCs
Legislation passed in December 2010 created a new tax entity known as the look-through company (LTC). The LTC can be used for income years starting on or after 1 April 2011.
If you are an existing LAQC (loss attributing qualifying company), you'll need to apply to become an LTC by 30 September 2011.
Find out more about LTCs and how to elect to become one
Date published: 01 Jun 2011
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