Published on 01 Aug 96
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This paper reviews at the Income Tax Assessment Act while focusing on several provisions. Topics covered include:
- CGT rollover provisions
- Intragroup transfer of loss assets
- Value Shifting - Div. 19A
- Group revenue losses and group captial losses
- Consolidation of commercial debt forgivness.
David is a tax partner with Clayton Utz Brisbane and has been involved in structuring, documenting and advising upon many forms of purchase and sale of business interests. He is a member of the State Council and National Technical Committee of the Taxation Institute and the National CGT Liaison Committee.
- Current at
06 March 2003