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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.
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
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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