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Company losses: The good, the bad and the ugly presentation

Published on 11 Oct 12 by VICTORIAN DIVISION, THE TAX INSTITUTE

The government has announced its intention to reform the tax loss provisions. This presentation examines the difficulties of using the current provisions, the proposed reforms and examine areas where further reforms are required.

The presentation covers:

  • loss carry backs
  • changes to continuity of ownership and same business tests
  • what should we do with the integrity rules?
  • announced but yet un-enacted measures – Div 167
  • the not-so-hidden costs of the proposed reforms.

Author profile:

Gary CHRISTIE
Gary is a Partner in Deloitte's National Tax area. Gary has responsibility for the provision of technical support and the ongoing development of its training program, key tax updates, alerts and guidance materials. Prior to Deloitte, Gary was a technical director with Pitcher Partners, providing technical training, advice and support in respect of income tax issues likely to impact the SME market.
Current at 31 July 2007
Click here to expand/collapse more articles by Gary CHRISTIE.
 

This was presented at 51st Victorian State Convention .

Get a 20% discount when you buy all the items from this event.

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Further details about this event:

 

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