Published on 27 Nov 03
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
Topics covered in this seminar paper include:
- How did we get here? A review of the waves of attacks on losses
- Where are we now? Which regimes will survive consolidation?
- Where are we here? What policies lie behind the various loss rules? How are these policies implemented?
- What lies ahead?
Graeme is Professor of Taxation Law at the University of Sydney and Chairman of the NSW
Technical Committee. He has worked as a consultant to the ATO, Treasury, Board of Taxation, OECD, World Bank and IMF. He is a frequent speaker at Taxation Institute events and has written many articles in Australian and overseas
journals. He was admitted to legal practice in NSW (1980) and Victoria (1999) and practised commercial law and tax in Sydney before entering teaching. He has taught tax in Law Schools in Australia, Europe and the United States, and
holds degrees from the University of Sydney, University of Illinois and Columbia University, New York.
Current at 12 March 2008
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