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
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 Current at 14 May 2009 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
click to expand/collapse