Published on 13 Feb 13
by NATIONAL DIVISION, THE TAX INSTITUTE
A technical presentation examining the tricks and traps of the integrity rules for realised losses, unrealised losses and bad debts, including:
- continuity of ownership and same business test developments
- writing off bad debts and the Commissioner’s discretion
- tax consolidation interactions and modifications
- recent ATO activity
- new developments, including loss carryback rules and the low value asset threshold announcement.
Julian Humphrey FTIA has 12 years experience with the KPMG Banking & Finance Tax Practice. He works primarily with
international banks and financial services companies operating in Australia providing corporate income tax services. Julian’s
areas of expertise includes the taxation of banks and bank branches, the taxation of financial arrangements and retail financial
products as well as Australia’s offshore banking regime. He is a regular participant in consultation with Government on
Australia’s tax reform proposals affecting Australian financial institutions.
Current at 9 February 2009 Current at 18 May 2009
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