Published on 10 Jul 03
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This presentation examines:
- the loss recoupment rules
- practical problems in establishing continuity of ownership
- the restrictiveness of the same share same owner test
- the danger of relying on the same business test
- the anti-avoidance provisions that need to be taken into account when considering whether losses can be recouped?
Matt is a tax partner in Deloitte’s corporate and international tax group in Sydney with a focus on private equity clients. Matt has over 10 years of experience in both local and international aspects of company taxation with particular focus on tax consolidation, debt/equity rules and capital gains tax. He has applied his skills to assist clients with transactions including: private equity acquisitions and disposals of Australian investees, cross border financing instruments, trans-Tasman investment structures, corporate demergers, post-acquisition transition work including tax consolidation and securitisation of assets.
Current at 9 September 2007
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