This seminar paper discusses the transfer of unutilised losses to the head company and the utilisation of tax losses.
Peter Murray CTA-Life
Peter Murray is a Senior Tax Partner at KPMG and KPMG
Tax Law and past President of The Tax Institute. Peter specialises
in advising clients on a broad range of corporate tax issues
and has experience in domestic and international tax matters
including advising on mergers and acquisitions, business tax
reform, capital structures and restructuring international corporate
groups. Peter also focuses on managing tax disputes and
providing legal tax advice. Current at 09 November 2012
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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.