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.
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