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The Position of Losses in Australian tax History powerpoint presentation
Published on 27 Nov 03 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
Topics covered in this powerpoint presentation include:
- How did we get here? A review of the waves of attacks on losses
- Where are we now? Which regimes will survive consolidation?
- Where are we here? What policies lie behind the various loss rules? How are these policies implemented?
- What lies ahead?
Author profile
Prof Graeme Cooper FTI
Graeme Cooper, FTI, is an Emeritus Professor at Sydney University Law School and consultant to Herbert Smith Freehills. He is a former Chair of the New South Wales State Council of The Tax Institute and former member of the National Council. He has worked as a consultant to the ATO, Treasury, Board of Taxation, United Nations, OECD, World Bank, the International Monetary Fund and several foreign governments. He was admitted to legal practice in New South Wales and Victoria, and practised commercial law and tax in Sydney before entering teaching. He has taught in law schools in Australia, Europe, Canada and the United States, and holds degrees from the University of Sydney, University of Illinois and Columbia University, New York. - Current at 18 July 2023
This was presented at Don't Burn Your Losses - 2003 NSW Annual Intensive Retreat .
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Individual sessions
Use of or Transfer of Losses (Non-Consolidation)
Author(s): Mark FERRIERMaterials from this session:
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Losses & Trusts - Private
Author(s): Robert GORDONMaterials from this session:
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Position of Losses in Australian Tax History
Author(s): Graeme S COOPERMaterials from this session:
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Stand Alone Companies - Continuity of Ownership Test
Author(s): Adam GIBBSMaterials from this session:
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Stand Alone Companies - Same Business Test
Author(s): Christopher CATTMaterials from this session:
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Some Aspects of the ATO Position in Relation to Losses
Author(s): Michael BERSTENMaterials from this session:
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Deducting Losses within a Consolidated Group - Div 707c
Author(s): David IRELANDMaterials from this session:
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Addressing Losses when Buying or Selling a Company
Author(s): Tony STOLAREKMaterials from this session:
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