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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.
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 2008Current at 22 May 2008
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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