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Tax losses and the "same share" test: Changing the concept of ownership

Published on 01 Oct 00 by "THE TAX SPECIALIST" JOURNAL ARTICLE

The Federal Government's response to the recommendations of the Review of Business Taxation (RBT) regarding "tax loss duplication" has involved an extraordinary volume of detailed legislative measures being introduced in a short period of time.

Author profile

Stephen Carpenter CTA
Stephen is a senior partner in KPMG’s National Deals Tax practice, specialising in mergers, acquisitions and capital markets transactions. Stephen has advised on many of the largest corporate actions in the Australian market and is responsible for the management of KPMG’s firmwide and tax relationships with many of Australia’s leading companies and private families. Stephen has held numerous leadership roles at KPMG including National Managing Partner for People and Performance and leader of KPMG’s Victorian tax practice. Stephen passions include singing and cycling, and he holds several Board level and Treasurer positions within the Melbourne arts community. - Current at 15 February 2018
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