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.
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 Current at 14 May 2009
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