Published on 02 Oct 02
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This powerpoint presentation discusses tax losses, including: tax losses and other tax attributes subject to ownership and business tests, loss integrity measures, practical application of the continuity of ownership and same business tests, consolidation and tax losses, and what does the 'same person same share' test mean in practice.
Jeremy is a Partner in KPMG’s Tax Practice, with approximately 15 years experience in the financial services
sector, and general and life insurance in particular, and has advised on most of the major industry transactions of the last
decade. Jeremy has been heavily involved in industry consultation on tax consolidation and is a frequent speaker on both
industry issues and tax consolidation more broadly. Jeremy is a member of the IFSA Life Insurance Taxation Working Group, as
well as being Chair of the Taxation Institute’s NSW Technical Committee.
Current at 9 February 2009
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