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So you think you have losses?

Published on 01 May 10 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The ability to utilise tax losses has become an increasingly important, yet increasingly complex process. Attempts to create a one-for-all test that avoids being paralysed by factual complexity while ensuring integrity have seen the rules governing tax losses evolve into an amalgam of tests, savings provisions and compliance safeguards. This article examines the development of the tax losses recoupment rules, including recent legislative proposals.

Author profiles:

Tom ROTH
Tom is a Consultant with KPMG.
Current at 1 May 2010

 
Daniela Chiew FTI
Daniela is a Partner with KPMG. Current at 01 May 2010
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