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Tax loss recoupment - the evolving landscape paper

Published on 17 Nov 05 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers the new rules - a critique for corporates:

  • issues with new COT/SBT reforms
  • impact on bad debt claims
  • Subdivision 165-CC for corporate groups
  • utilisation of losses within consolidated groups - management of available fractions and adjustments
  • the ATO perspective on SBT satisfaction.

Author profile:

Jeremy HIRSCHHORN
Jeremy is a Partner in KPMG’s Tax Practice, with approximately 15 years experience in the financial services sector, and general and life insurance in particular, and has advised on most of the major industry transactions of the last decade. Jeremy has been heavily involved in industry consultation on tax consolidation and is a frequent speaker on both industry issues and tax consolidation more broadly. Jeremy is a member of the IFSA Life Insurance Taxation Working Group, as well as being Chair of the Taxation Institute’s NSW Technical Committee.
Current at 9 February 2009
Click here to expand/collapse more articles by Jeremy HIRSCHHORN.
 

This was presented at Corporate Tax Intensive - Tough Tax Topics .

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