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Loss and Integrity Measures

Published on 21 Nov 00 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper describes the "loss and integrity" measures introduced into our tax laws in 2000. There can be no doubt that these measures, particularly the measures dealing with the losses of corporations, represent a sea change in the Revenue's attitude to losses in the tax system.

Author profile

Martin Fry FTI
Martin has been a Partner in the Allens Tax Group for 20 years and in that time has been extensively involved in advising resource companies, infrastructure projects, banks and IP intensive businesses. In recent years he has focused on contentious cross border issues, both from a litigation perspective and in alternative dispute resolution. - Current at 30 November 2020
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This was presented at Losses - Commercial Debt Forgiveness .

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Losses - Integrity Measures - Part 2

Author(s):  Michael HENNESSEY

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