shopping_cart

Your shopping cart is empty

Tax losses and integrity measures

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 12 Sep 02 by VICTORIAN DIVISION, THE TAX INSTITUTE

This seminar paper discusses tax losses and integrity measures, including what their real significance is, dealing with entities with 'unrealised losses', 'cost base' adjustments, dealing with multiple losses.

Author profile

Andrew Clements FTI
Andrew Clements is a Senior Consultant in the Tax group at Mallesons with over 35 years’ experience. He has deep expertise in capital gains tax, consolidation, imputation and international tax work. Andrew’s practice concentrates on corporate tax, together with the tax consequences of dealing in intellectual property rights and with the taxation treatment of the funds management industry. He also has extensive experience in relation to both the tax and legal issues associated with employee share schemes and executive remuneration. Andrew is a member of the National Tax Leadership for Mallesons’ Generative-AI programs. In addition to using a broad range of Generative-AI tools in practice, he has directly supported the firm’s Innovation and executive leadership team with piloting new Gen-AI products and ensuring effective implementation across the Tax group. - Current at 23 February 2026
Click here to expand/collapse more articles by Andrew CLEMENTS.

 

This was presented at 41ST VICTORIAN STATE CONVENTION - "IT'S NOT ALL BLACK & WHITE" .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Practical difficulties of trusts

Author(s):  Clive BIRD

Materials from this session:

Practical stamp duty for accountants

Author(s):  Rodney RICHARD

Materials from this session:

General value shifting regime

Author(s):  Tony STOLAREK

Materials from this session:

Trusts and company loans - case studies

Author(s):  Theo SAKELL

Materials from this session:

Consolidation

Author(s):  Peter MURRAY

Materials from this session:

Small business CGT concessions - case studies

Author(s):  Mark PIZZACALLA

Materials from this session:

Tax losses and integrity measures

Author(s):  Andrew CLEMENTS

Materials from this session:

Distributions by corporate tax entities

Author(s):  Richard SHADDICK

Materials from this session:

Tax relief for demergers

Author(s):  Gordon THRING

Materials from this session:

Board of Taxation update

Author(s):  Chris JORDAN

Materials from this session:

Capital vs income

Author(s):  The Hon. Justice Ian GZELL

Materials from this session:

Trust to company rollovers - case studies

Author(s):  Simon AITKEN

Materials from this session:

Simplified imputation - case studies

Author(s):  Martin FRY

Materials from this session:

Thin capitalisation - one more hidden trap

Author(s):  Mark MORRIS

Materials from this session:

Managing your PI risk

Author(s):  Howard OBST

Materials from this session:

GST audits and cooperative compliance

Author(s):  Ed BIBER

Materials from this session:

Research and development

Author(s):  Helen GILFEDDER

Materials from this session:

Transfer pricing

Author(s):  David LEWIS

Materials from this session:

Using service trust agreements

Author(s):  John JEFFREYS

Materials from this session:

Interest: a critical analysis

Author(s):  Sue WILLIAMSON

Materials from this session:

Part IVA: future issues

Author(s):  Tony PAGONE QC

Materials from this session:

Further details about this event:

 

Copyright Statement