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Losses and tax - The loss integrity measures paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 27 May 09 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers the following integrity measures:

  • inter-entity loss duplication under Subdivision 165-CD, including the following issues:
    • how the ATO's view of duplication differs from the general view?
    • what is an economic loss?
    • the differences between the individual and global approaches to asset measurement
  • the same business test for unrealised losses under Subdivision 165-CC and
  • loss deferral under Subdivision 170-D.

Author profile

Enzo Coia CTA
Enzo Coia is a Tax Partner at KPMG with more than 25 year's experience advising on Australian tax matters associated with mergers and acquisitions. Enzo has significant expertise in advising clients in energy and resources. Enzo has advised on many significant transactions in power and utilities including renewable energy, mining and the oil and gas sectors. Enzo is a frequent presenter to industry bodies and has published many articles on mergers and acquisitions. - Current at 12 November 2025
Click here to expand/collapse more articles by Enzo COIA.

 

This was presented at Everything There is to Know About Company Losses and Tax .

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Individual sessions

The continuity of ownership test under Division 165

Author(s):  Andrew VAN DINTER,  Brian LANE

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The same business test under Division 165

Author(s):  Andrew WOOLLARD,  Brian LANE

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Losses and tax - The loss integrity measures

Author(s):  Enzo COIA

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Recouping tax losses under Division 166

Author(s):  Martin FRY,  Jeanelle MENEZES

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Losses and consolidation - Entries and exits

Author(s):  Duncan R C BAXTER

Materials from this session:

Further details about this event:

 

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