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


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 Christie is head of Deloitte’s National Tax technical area. Gary provides advice on a wide variety of transactions as well as undertaking the internal tax technical training and quality assurance reviews for Deloitte nationally. Gary is also heavily involved in a range of consultation on new tax measures with both Treasury and the ATO. Prior to joining Deloitte, Gary spent over 25 years in the ATO mainly in the Large Business and International segment, the last few years occupying the role of Assistant Commissioner. He also headed up the National Energy and Resource segment and was critically involved in the management and resolution of large audit cases and disputes. Gary has an excellent working relationship with the ATO and an in-depth understanding of its administrative processes. Current at 12 September 2012 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.

Individual sessions

Resolving tax disputes

Author(s):  Michael BEARMAN

Materials from this session:

Transfer pricing: The ATO perspective

Author(s):  Michael JENKINS

Materials from this session:

Family trusts and the family court

Author(s):  Geoffrey DICKSON

Materials from this session:

The new Part IVA - Clarification or extension?

Author(s):  Simon STEWARD

Materials from this session:

Cases review

Author(s):  Jerome TSE

Materials from this session:

The new transfer pricing rule

Author(s):  Michael SELTH

Materials from this session:

Reportable tax positions

Author(s):  Judy MORRIS

Materials from this session:

Further details about this event:


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