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Loss and integrity measures

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Published on 20 Jun 00 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper provides a brief summary of the following loss and integrity measures introduced into our tax laws in recent times. These measures reflect a dramatic sharpening of the Government's focus on the role of losses in the tax system.

Author profile

Martin Fry FTI
Martin Fry, FTI, is the Practice Leader of the Allens Tax Group. Martin represented the taxpayer in Shell Energy v Commissioner of Taxation before the Federal Court, Full Federal Court and High Court. With over 20 years as a Partner of Allens, Martin advises corporations on a broad range of tax issues across a wide range of sectors, including resources, infrastructure, financial services and IP-intensive businesses. Martin has extensive experience in contentious matters, including audits, settlement negotiations, mutual agreement procedure and litigation. Martin has taught Corporate Tax at a postgraduate level at the University of Melbourne. - Current at 28 September 2022
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This was presented at Latest development for corporate taxpayers .

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