Published on 22 Feb 12
by THE TAX INSTITUTE
Our submission below addresses the issues raised in the interim report by setting out our
- 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).