Published on 01 Oct 06
by "THE TAX SPECIALIST" JOURNAL ARTICLE
The last decade has seen the introduction of a variety of measures intended to address specific examples of gains on liabilities, let alone the long-awaited TOFA measures. This paper provides a summary of the current landscape and puts the case for true reform over further incrementalism, namely the replacement of the existing web of measures with a simple and comprehensive system for the taxation of liabilities.
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
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