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Losses - carry forward losses and integrity measures

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Published on 30 Aug 01 by VICTORIAN DIVISION, THE TAX INSTITUTE

This powerpoint presentation provides an overview of the loss integrity measures with respect to eliminating loss duplication within wholly-owned groups of companies. By way of case studies this paper will exercise the provisions of the Income Assessment Act 1977 contained in:
- Subdivision 165-CC (unrealised losses)
- Subdivision 165-CD (cost base adjustments re loss entities)
- Division 139 (cost base adjustments re debt forgiveness transactions)

Author profile

Stephen Carpenter CTA
Stephen is a senior partner in KPMG’s National Deals Tax practice, specialising in mergers, acquisitions and capital markets transactions. Stephen has advised on many of the largest corporate actions in the Australian market and is responsible for the management of KPMG’s firmwide and tax relationships with many of Australia’s leading companies and private families. Stephen has held numerous leadership roles at KPMG including National Managing Partner for People and Performance and leader of KPMG’s Victorian tax practice. Stephen passions include singing and cycling, and he holds several Board level and Treasurer positions within the Melbourne arts community. - Current at 15 February 2018
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This was presented at 40TH ANNUAL VICTORIAN STATE CONVENTION .

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