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 Cooper, FTI, is Professor of Taxation Law at The University of Sydney and a consultant to Greenwoods & Herbert Smith Freehills. He is a former Chair of the New South Wales State Council of The Tax Institute and former member of the National Council. He has worked as a consultant to the ATO, Treasury, Board of Taxation, United Nations, OECD, World Bank, the International Monetary Fund and several foreign governments. He was admitted to legal practice in New South Wales and Victoria, and practised commercial law and tax in Sydney before entering teaching. He has taught 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
06 June 2019