Published on 01 Apr 09
by VICTORIAN DIVISION, THE TAX INSTITUTE
This presentation provides an overview of the current issues in respect of blackhole expenditure deductions under section 40-880 relating to restructures and conventional capital expenditures that may be incurred by corporate taxpayers, including:
- the ATO's approach to the treatment of intangibles
- treatment in respect to off-shore transactions
- tax consolidation interaction issues.
Carl is a Partner in Transaction Tax with Ernst & Young.
Current at 19 March 2009 Current at 30 April 2009