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Tax losses: What you need to know before you can recoup presentation

Published on 13 Feb 12 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

The Federal Government announced improvements to the continuity of ownership test in the 2011/2012 budget. Treasury has released a consultation paper on the proposed changes.

This presentation explores the main proposals for consultation, including:

  • the removal of tracing through certain entities
  • extending the concessional tracing rules in the modified COT rules
  • changes to the loss integrity rules
  • other recent developments in the utilisation of losses.

Author profile:

Muhunthan Kanagaratnam CTA
Muhunthan is a Tax Partner with Deloitte specialising in mergers and acquisitions transactions. Muhunthan helps clients identify and obtain tax value from their targets and manage their tax exposures. He works with clients through the life of a transaction, from due diligence and modelling to structuring, drafting and negotiating the tax aspects of transaction documents. Muhunthan has advised on some unique and high profile transactions. His clients range from large Australian and international corporate clients to international private equity firms. Current at 16 December 2015 Click here to expand/collapse more articles by Muhunthan KANAGARATNAM.
 

This was presented at Current Corporate Tax Issues.

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