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
- next steps
- date of effect and related matters.
Glenn is currently an Assistant Commissioner in the ATO. 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, international and mining issues (including exploration). Currently Glenn has a focus on issues affecting private business structures.
- Current at
04 January 2018