Temporary full expensing and loss carry back – what will attract the ATO’s attention presentation

Tim Dyce

Tim Dyce is the Deputy Commissioner for Private Wealth. Tim was appointed as a Deputy Commissioner in 2006 following a long and established career in the ATO. Having held senior leadership roles in a number of business lines including Income Tax, Aggressive Tax Planning and Indirect Taxes (GST and Excise), Tim has extensive experience in taxation administration. Drawing on this experience Tim is an active and influential contributor to various internal and external committees and forums that shape the Client Experience for Not for Profit entities, Excise entities and Private Groups. Ultimately, Tim has national responsibility for the willing participation and voluntary compliance of private groups and high wealth individuals in Australia. To achieve this outcome he is focused on implementing contemporary client engagement strategies, which seek to provide tailored, real time services. - Current at 21 December 2020

Amy James-Velagic FTI

Amy James-Velagic, FTI, started her career in a large advisory firm in corporate tax. She then joined the Australian Taxation Office and has worked across a range of areas including large business, GST, private wealth and objections and review . In her current role, Amy has national responsibility for the Tax Avoidance Taskforce - Trusts Risk and Strategy and Engagement and Assurance teams, and the delivery and implementation of Modernisation of Tax Administration Systems (MTAS) project across the ATO. In addition, she leads the property and construction risk and strategy team (both income tax and GST). - Current at 27 August 2025