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Business Tax Working Group Interim Report

Published on 22 Feb 12 by THE TAX INSTITUTE

Our submission below addresses the issues raised in the interim report by setting out our
views on:

  • Scope of the interim report and the BTWG’s consultation efforts;
  • The principles that should in our view drive the tax treatment of losses in Australia; and
  • Our proposed reform plan in relation to the tax treatment of losses (including implementation date, transitional measures and our comments on each of the elements set out in the interim report).

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