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Q&A: Changes to loss recoupment rules

Published on 01 Nov 05 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

On 14 September 2005, the Minister for Revenue and Assistant Treasurer Mal Brough introduced Tax Laws Amendment (Loss Recoupment Rules and Other Measures) Bill 2005 into Federal Parliament. The Bill makes a number of important changes to loss recoupment rules for companies, and especially, for large companies. The Bill also makes some additional changes to other areas of taxation, which are not discussed here. As the Bill's contents are complex, this article merely provides an overview of the changes.

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Jerome Tse CTA
Photo of author, Jerome TSE Jerome Tse, CTA, is a Partner at King & Wood Mallesons, specialising in taxation disputes and litigation. Jerome is also the firm’s global transfer pricing coordinator. Jerome is an experienced tax practitioner and has been involved in a number of Australia’s recent high profile tax cases. He is the current Vice President of the Tax Institute. - Current at 04 May 2021
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