Published on 15 Oct 14
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
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
date of effect and related matters.
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
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.