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Loss and integrity measures

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Published on 20 Jun 00 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper provides a brief summary of the following loss and integrity measures introduced into our tax laws in recent times. These measures reflect a dramatic sharpening of the Government's focus on the role of losses in the tax system.

Author profile

Martin Fry FTI
Martin has been a Partner in the Allens Tax Group for over fifteen years, and has focused on resource companies, banks and infrastructure projects. He has extensive experience advising on the tax aspects of capital management transactions for ASX-listed companies, most recently in relation to Rio Tinto's 2015 off-market tender share buyback and on-market share buyback. He has also advised APRA-regulated banks on the tax aspects of hybrid equity and subordinated debt instruments. He advises consortia and financiers on the tax aspects of project finance for major infrastructure projects including M2, M5 and M7 motorways, among others. He is a Senior Fellow of the Law Faculty of the University of Melbourne. - Current at 12 February 2016
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This was presented at Latest development for corporate taxpayers .

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Part 1 - CGT issues for business structures

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Part 2 - establishing structures for e-business

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Loss and integrity measures

Author(s):  Martin FRY

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