Published on 27 May 09
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper covers the following integrity measures:
- inter-entity loss duplication under Subdivision 165-CD, including the following issues:
- how the ATO's view of duplication differs from the general view?
- what is an economic loss?
- the differences between the individual and global approaches to asset measurement
- the same business test for unrealised losses under Subdivision 165-CC and
- loss deferral under Subdivision 170-D.
Enzo is a Tax Partner at Deloitte with over 20 years’ experience providing advice on Australian and international taxation matters. Enzo specialises in M&A, financing, capital management and dealing with revenue authorities. He is expertly placed to understand clients’ needs, having spent several years in a senior tax leadership position at a multinational oil and gas company.
- Current at
30 November 2020