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Income tax and exploration expenditure - An ATO view on the current state of play presentation


This presentation covers:

  • ATO review of exploration – background and context?
  • rewrite of TR 98/23: reasons, aims and process
  • key technical issues and current thinking
  • next steps
  • date of effect and related matters.

Author profile:

Glenn Davies CTA
Glenn is currently a Senior Tax Counsel in the Australian Taxation Office. He has had a long career in the ATO working mainly in roles progressing technical issues. These have included CGT, losses, consolidation, value shifting, trusts, and more recently mining issues (including exploration). Glenn worked in Treasury during Business Tax Reform and was a member of the Ralph secretariat. More recently he was the ATO's London representative in JITSIC, and he has led the ATO's international area in large business. Current at 10 November 2015 Click here to expand/collapse more articles by Glenn DAVIES.

This was presented at 2014 National Resources Tax Conference.

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Income tax and exploration expenditure - An ATO view on the current state of play

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