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Tax losses: What you need to know before you can recoup paper

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Published on 13 Feb 12 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

The Federal Government announced improvements to the continuity of ownership test in the 2011/2012 budget. Treasury has released a consultation paper on the proposed changes.

This presentation explores the main proposals for consultation, including:

  • the removal of tracing through certain entities
  • extending the concessional tracing rules in the modified COT rules
  • changes to the loss integrity rules
  • other recent developments in the utilisation of losses.

Author profile

Muhunthan Kanagaratnam CTA
Muhunthan leads the tax practice of Gilbert + Tobin. Muhunthan was formerly a Special Counsel of G+T and an M&A – Tax Partner with Deloitte. He specialises in corporate transactions, including acquisitions, sales, IPOs and privatisations, where FIRB’s tax conditions often come into play. Muhunthan has advised on landmark transactions and managed tax disputes, both with significant tax exposures, and brings diverse experiences to his presentations for the Tax Institute. - Current at 04 September 2019
Click here to expand/collapse more articles by Muhunthan KANAGARATNAM.

 

This was presented at Current Corporate Tax Issues .

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Individual sessions

Reportable tax position schedule

Author(s):  Judy MORRIS

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Tax accounting - What tax people need to know

Author(s):  Alistair Hutson

Materials from this session:

Tax losses: What you need to know before yo can recoup

Author(s):  Muhunthan KANAGARATNAM

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Part IVA and corporates

Author(s):  Graeme COOPER

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