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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, a tax partner with KPMG, has extensive experience advising Australian and foreign corporate groups on the Australian income tax issues associated with mergers, acquisitions, divestments, restructures and capital management strategies. Stephen is the leader of KPMG's tax practice in Melbourne. Current at 15 August 2013 Click here to expand/collapse more articles by Stephen CARPENTER.
 
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