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Loss integrity value shifting interface

Published on 03 Feb 03 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This seminar paper discusses loss integrity value shifting interface, with a focus: on entry/formation, during consolidation, and on leaving.

Author profile:

Glenn DAVIES
Glenn is currently a Senior Tax Counsel for the Australian Taxation Office. He has also had a long period of involvement in the administration of the CGT provisions (since 1990), including their interaction with consolidation rules. He was a member of the Review of Business Taxation secretariat, involved principally in the design of value shifting rules and some consolidation and loss measures. He has also been heavily involved in developing and administering the loss integrity measures, including their interactions with the consolidations regime
Current at 29 April 2008 Current at 22 May 2008 Click here to expand/collapse more articles by Glenn DAVIES.
 

This was presented at 1st National Consolidation Symposium .

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