Published on 27 Nov 03
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
Topics covered in this seminar paper include
- Whare are your options if prior tax loss transfers are denied on audit?
- The Commissioner's power to amend
- Can Part IVA apply to a s80G/Div 170 loss transfer?
- Does a s80G/Div 170 loss transferhave to be for a specified amount?
- Does the Commissioner have the power to permit late transfers?
- Div 170 versus s80G
- Impact of Value Shifting provisions
- Transfer of capital losses
Mark is a Director at the Sydney office of Greenwoods & Freehills. His expertise covers all areas of taxation, in particular providing advice on taxation law (capital gains tax, international taxation issues and GST) as it applies to corporations. Mark's extensive experience includes providing advice on the taxation affairs of banks, international taxation issues, restructuring of international and domestic corporate groups, mergers and acquisitions, leveraged and cross-border leasing, and other tax-based financial transactions.
- Current at
31 January 2006