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Published on 13 Feb 13
by NATIONAL DIVISION, THE TAX INSTITUTE
A technical paper examining the tricks and traps of the integrity rules for realised losses, unrealised losses and bad debts, including:
continuity of ownership and same business test developments
writing off bad debts and the Commissioner’s discretion
tax consolidation interactions and modifications
recent ATO activity
new developments, including loss carryback rules and the low value asset threshold announcement.
Julian Humphrey FTIA has 12 years experience with the KPMG Banking & Finance Tax Practice. He works primarily with
international banks and financial services companies operating in Australia providing corporate income tax services. Julian’s
areas of expertise includes the taxation of banks and bank branches, the taxation of financial arrangements and retail financial
products as well as Australia’s offshore banking regime. He is a regular participant in consultation with Government on
Australia’s tax reform proposals affecting Australian financial institutions. Current at 9 February 2009
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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