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 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
13 October 2016