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Company losses – recoverable or lost paper?

Published on 27 May 08 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Although extremely valuable to emerging companies in particular, the complexities involved in testing the ability to utilise losses are often underestimated. This paper looks at the current rules affecting the recoupment of losses for companies, particularly in light of the 2005 changes and their subsequent amendment. Topics covered include:

  • brief history of the loss recoupment rules
  • structure of loss recoupment rules
  • relaxation of rules
  • the application of the loss recoupment rules to the SME market
  • briefly touch on widely held companies/consolidation
  • includes case studies.

Author profile:

Peter Fogale CTA
Peter Fogale FTIA is a Senior Tax Manager within KPMG’s Middle Market Advisory Group. He holds a combined Bachelor of Economics/Bachelor of Laws from Macquarie University and a Master of Laws from Sydney University. Peter Fogale is an experienced tax practitioner who has been advising Australian businesses for over 10 years. Peter has previously presented to regional areas for the ICAA on Year End Tax Planning and has presented monthly tax updates to smaller accounting firms. His current portfolio of clients are predominantly within the SME sector Current at 28 May 2008
 

This was presented at Annual Tax Forum.

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