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Losses presentation

Member Price: Free
Non Member Price: $15.00

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Published on 13 Feb 13 by NATIONAL DIVISION, THE TAX INSTITUTE

A technical presentation examining the tricks and traps of the integrity rules for realised losses, unrealised losses and bad debts, including:

  • continuity of ownership and same business test developments
  • writing off bad debts and the Commissioner’s discretion
  • tax consolidation interactions and modifications
  • recent ATO activity
  • new developments, including loss carryback rules and the low value asset threshold announcement.

Author profile

Julian Humphrey CTA
Julian Humphrey, CTA, is a Partner of KPMG’s Banking and Finance practice with over 25 years experience. He works primarily with international banks and financial services companies operating in Australia, providing corporate income tax advisory and compliance services. Julian’s areas of expertise include the taxation of banks and bank branches, the taxation of financial arrangements and retail financial products as more recently the taxation of crypto currency and digital assets. He is a regular participant in consultation with the government on Australia’s tax reform proposals affecting the financial services sector - Current at 13 January 2023
Click here to expand/collapse more articles by Julian HUMPHREY.

 

This was presented at 2013 Financial Services Tax Conference .

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Topical tax treaty issues for the financial sector

Author(s):  Richard J VANN

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The attribution of income, losses and outgoings to foreign permanent establishments of Australian banks

Author(s):  Ian FULLERTON

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Transfer pricing and funds management

Author(s):  Damian PRESHAW

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Emerging regional issues (funds management)

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Australian Taxation Office audits, risk identification, dispute

Author(s):  Ashley KING,  Andrew MCLOUGHLIN

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GST and RITCs on trustee services

Author(s):  Amelia O'Rourke,  Bill PACKWOOD

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Losses

Author(s):  Julian HUMPHREY

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Capital management of financial institutions and the related tax issues

Author(s):  Tricia HO-HUDSON

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The Rubik's Cube of tax - An update on trusts

Author(s):  Andrew MILLS,  Matt HARTSHORN

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New R&D regime in financial services

Author(s):  Jamie MUNDY

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The promoter penalty regime - How the ATO ia applying it in practice

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TOFA - A new world of economic substance?

Author(s):  Phillip COLE

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Income tax case update

Author(s):  Cameron RIDER

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Asset financing/thin capitalisation/infrastructure update

Author(s):  Steve FORD,  Arash AZIMI

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MRRT and Carbon Tax: Issues for financiers and funds

Author(s):  Teresa DYSON

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