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 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