Published on 14 Mar 02
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This convention paper discusses corporate and non commercial tax losses, with a focus on: what events cause you to lose your losses, what consequences flow from the transfer of losses, current status of the CGT and SBT tests, effective loss transfer agreements, losses in consolidation.
David is a Strategic Adviser in relation to taxation matters operating principally in Sydney. He has been involved in taxation matters for over 35 years, the last 10 as a sole practitioner, and has been writing and presenting on the subject of tax fraud and tax offences since the 1980s with a more recent focus on lessons coming from Operation Wickenby and related investigations, and is the author of Investigations by Administrative Agencies. David was the President of The Tax Institute in 2010.
- Current at
18 September 2013