shopping_cart

Your shopping cart is empty

  • Home
  • Tax losses - available fractions

Tax losses - available fractions

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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

This convention paper focuses on tax losses, including: establishing the available fraction, what is an injection of capital, curiosities in value and loss donation.

Author profiles

Joe Camenzuli
Joe is Manager of the Consolidation (Centre of Expertise) team in Melbourne, dealing primarily with losses. He has had 18 years service in the ATO, and prior to this position has held various positions in the LB&I business line including the auditing of large corporate and dealing with fraud cases. - Current at 25 November 2002
Paul Abbey
Photo of author, Paul ABBEY Paul is a Partner in the Corporate Tax group of PwC in Melbourne and has over 30 years experience advising local and international clients on income tax issues. - Current at 29 May 2019
Click here to expand/collapse more articles by Paul ABBEY.

 

This was presented at 1st National Consolidation Symposium .

Get a 20% discount when you buy all the items from this event.

Individual sessions

General consolidation regime key new tax concepts

Author(s):  AH (Tony) SLATER

Materials from this session:

ACA steps and revenue protection measures

Author(s):  James TARGETT

Materials from this session:

Partnerships and trusts

Author(s):  Richard HENDRIKS

Materials from this session:

Exiting a group

Author(s):  Ray L CONWELL

Materials from this session:

Finance assets ACA

Author(s):  Chris KINSELLA,  Cathy MCBRIDE

Materials from this session:

MECs

Author(s):  Michael CHARLES

Materials from this session:

Capital allowance ACA

Author(s):  Peter MURRAY,  Sid HAMMELL

Materials from this session:

Tax losses - available fractions

Author(s):  Glenn DAVIES

Materials from this session:

Practicalities for small corporate groups

Author(s):  Annamaria CAREY

Materials from this session:

Tax sharing arrangements

Author(s):  Matt HAYES,  Murray ALDRIDGE

Materials from this session:

Tax losses - available fractions

Author(s):  Paul ABBEY,  Joe CAMENZULI

Materials from this session:

Specific ATO aspects

Author(s):  Jim KILLALY

Materials from this session:

Mergers and acquisitions - due diligence

Author(s):  Tony STOLAREK

Materials from this session:

Treasury aspects: corporate taxation - where to from here?

Author(s):  Paul MCCULLOUGH

Materials from this session:

Contractual aspects (consolidations)

Author(s):  Grant CATHRO

Materials from this session:

Eligibility and SBT

Author(s):  Trevor R HUGHES

Materials from this session:

Overview of Commercial & Technical Implications

Author(s):  Ken SPENCE

Materials from this session:

Further details about this event:

 

Copyright Statement
click to expand/collapse