Skip to main content
shopping_cart

Your shopping cart is empty

Tax losses

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.

Author profile:

Jeremy Hirschhorn CTA
Jeremy joined the ATO in August 2014, and since March 2015 has been the Deputy Commissioner for Public Groups in the Public Groups and International Business line. In this role he is responsible for overseeing tax administration and compliance for all public entities. Before taking on this role, he was the ATO's Chief Tax Counsel with responsibility for the Tax Counsel Network. Prior to joining the ATO, Jeremy was a senior partner in KPMG's Tax Practice. Current at 21 April 2016 Click here to expand/collapse more articles by Jeremy HIRSCHHORN.
 
Individual sessions

Tax losses

Author(s):  Jeremy HIRSCHHORN

Materials from this session:

Further details about this event:

 

Copyright Statement