Published on 12 Sep 02
by VICTORIAN DIVISION, THE TAX INSTITUTE
This powerpoint presentation discusses tax losses and integrity measures, including what their real significance is, dealing with entities with 'unrealised losses', 'cost base' adjustments, dealing with multiple losses.
Andrew Clements FTI
Andrew is a Partner at King & Wood Mallesons where he specialises in the tax treatment of the funds management industry and corporate mergers and acquisitions. Andrew has been heavily involved in the consultation process leading up to the release of the managed investment trust legislation. This has included dealings through the confidential industry consultation process with Treasury and the ATO. This process has also involved driving the discussions with Treasury in seeking specific ASIC relief for amendments to constitutions to accommodate the new regime. Current at 14 July 2016
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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