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Losses: When you get them and when you don’t presentation

Published on 19 Aug 08 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • individuals - losses generally and the impact of Division 36
  • companies - the rules under Division 165 for unlisted private companies
  • loss transfer - satisfying the pre-requisites under Division 170
  • anti-avoidance - how do the specific anti-avoidance rules in Division 175 apply to prevent losses being claimed?
  • trusts - overview of Schedule 2F - including where trusts hold shares in private companies with losses.

Author profile:

Daniel McInerney CTA
Daniel is a dedicated taxation barrister at the Victorian Bar known for his strong technical and advisory knowledge. He has appeared in a number of complex taxation cases addressing issues such as transfer pricing, international corporate structuring, consolidations and Part IVA. Daniel works closely with Australia’s leading tax silks, multinational mining, mining services and financial services companies. He has an extensive advisory practice, in relation to structuring as well as settling taxation disputes with the ATO. Daniel was named as a leading junior counsel in Doyles Guide's listing of Leading Tax Barristers in 2015. Current at 14 July 2016 Click here to expand/collapse more articles by Daniel McINERNEY.
 
Individual sessions

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