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Losses - carry forward losses and integrity measures

Published on 30 Aug 01 by VICTORIAN DIVISION, THE TAX INSTITUTE

This convention paper provides an overview of the loss integrity measures with respect to eliminating loss duplication within wholly-owned groups of companies. By way of case studies this paper will exercise the provisions of the Income Assessment Act 1977 contained in:
- Subdivision 165-CC (unrealised losses)
- Subdivision 165-CD (cost base adjustments re loss entities)
- Division 139 (cost base adjustments re debt forgiveness transactions)

Author profile:

Stephen Carpenter CTA
Stephen, a tax partner with KPMG, has extensive experience advising Australian and foreign corporate groups on the Australian income tax issues associated with mergers, acquisitions, divestments, restructures and capital management strategies. Stephen is the leader of KPMG's tax practice in Melbourne. Current at 15 August 2013 Click here to expand/collapse more articles by Stephen CARPENTER.
 

This was presented at 40TH ANNUAL VICTORIAN STATE CONVENTION.

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