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The practical view - treatment of tax losses

Published on 28 Aug 02 by VICTORIAN DIVISION, THE TAX INSTITUTE

This seminar paper discusses the transfer of unutilised losses to the head company and the utilisation of tax losses.

Author profiles

Peter Murray CTA-Life
Photo of author, Peter MURRAY Peter is the leader of the firm’s Tax Division. Peter was previously a Senior Tax Partner at KPMG, with 30 years’ service. Peter specialises in tax issues impacting listed and privately owned corporate groups and managing tax disputes. His specific areas of specialisation include corporate group reorganisations, mergers and acquisition, including domestic, inbound and outbound investment, thin captalisation and debt/equity, capital/revenue characterisation, tax consolidation, repatriation of profits, trusts, application of the general anti-avoidance rules (GAAR), and tax risk management and dispute resolution. More recently Peter has been advising on the tax implications of investing in cryptocurrencies and initial coin offerings. Peter has been listed in The Best Lawyers in Australia in tax law every year since 2013. He is also a recommended tax lawyer in Australia and a leading tax lawyer in Victoria in Doyle's Guide to the Legal Profession. He is a Life Member (CTA) of The Tax Institute, Fellow of the Institute of Chartered Accountants in Australia and New Zealand and Member of the Australian Institute of Company Directors. Peter is currently a member of the ATO General Anti Avoidance Rule (GAAR) Panel and a past President of The Tax Institute. (Kathy updated for Tax and Innovation Day) - Current at 24 August 2018
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Michael Charles ATI
Michael is a Principal at Deloitte Lawyers. He has over thirty years' experience in tax, and he has worked in the ATO and commerce. He has advised multi-national, private and high wealth individuals on their taxation matters, in particular on structured transactions and business restructures, as well as ATO audits. For a number of years he has taught tax consolidation and merger and acquisition subjects in the Melbourne University Masters' program. Michael frequently presents to professional and specialist bodies on a wide range of tax issues and is co-chair of the Tax Institute's Professional Development Committee (Victoria) and Victorian State Council. - Current at 09 September 2015
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This was presented at Consolidation - The Journey Continues .

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Consolidations - what's changed and what's still to come

Author(s):  Tony STOLAREK

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