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Some Aspects of the ATO Position in Relation to Losses

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Published on 27 Nov 03 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Topics covered in this powerpoint presentation include:
- A review of the ATO IDs dealing with losses
- ATO IDs and reasonably arguable position
- Anticipated Rulings and determinations concerning losses
- ATO compliance program as it related to losses
- Where is it likely to head?

Author profile

Michael Bersten
Michael is a Partner with PricewaterhouseCoopers Legal and is the leader of the PricwaterhouseCoopers Legal Tax Controversy Practice. Michael was formerly an ATO Deputy Chief Tax Counsel and Deputy Australian Government Solicitor. - Current at 26 July 2006
Click here to expand/collapse more articles by Michael BERSTEN.

 

This was presented at Don't Burn Your Losses - 2003 NSW Annual Intensive Retreat .

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

Individual sessions

Use of or Transfer of Losses (Non-Consolidation)

Author(s):  Mark FERRIER

Materials from this session:

Losses & Trusts - Private

Author(s):  Robert GORDON

Materials from this session:

Position of Losses in Australian Tax History

Author(s):  Graeme S COOPER

Materials from this session:

Stand Alone Companies - Continuity of Ownership Test

Author(s):  Adam GIBBS

Materials from this session:

Stand Alone Companies - Same Business Test

Author(s):  Christopher CATT

Materials from this session:

Some Aspects of the ATO Position in Relation to Losses

Author(s):  Michael BERSTEN

Materials from this session:

Deducting Losses within a Consolidated Group - Div 707c

Author(s):  David IRELAND

Materials from this session:

Addressing Losses when Buying or Selling a Company

Author(s):  Tony STOLAREK

Materials from this session:

Further details about this event:

 

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