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.
Daniel McInerney, CTA, is a 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 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 is regularly
named as a leading junior counsel
in Doyles Guide’s list of Leading Tax
- Current at
25 June 2018
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.