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As the loss recoupment landscape continues to evolve - where exactly are we? presentation

Published on 17 Nov 05 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers the new rules - a critique for corporates:

  • issues with new COT/SBT reforms
  • impact on bad debt claims
  • Subdivision 165-CC for corporate groups
  • utilisation of losses within consolidated groups - management of available fractions and adjustments
  • the ATO perspective on SBT satisfaction.

Author profile:

Jeremy Hirschhorn CTA
Jeremy joined the ATO in August 2014, and since March 2015 has been the Deputy Commissioner for Public Groups in the Public Groups and International Business line. In this role he is responsible for overseeing tax administration and compliance for all public entities. Before taking on this role, he was the ATO's Chief Tax Counsel with responsibility for the Tax Counsel Network. Prior to joining the ATO, Jeremy was a senior partner in KPMG's Tax Practice. Current at 21 April 2016 Click here to expand/collapse more articles by Jeremy HIRSCHHORN.
 

This was presented at Corporate Tax Intensive - Tough Tax Topics.

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