Consolidation Losses

Business Tax Working Group Interim Report

Published Date: 22 Feb 2012

 

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Our submission below addresses the issues raised in the interim report by setting out our
views on:

  • Scope of the interim report and the BTWG’s consultation efforts;
  • The principles that should in our view drive the tax treatment of losses in Australia; and
  • Our proposed reform plan in relation to the tax treatment of losses (including implementation date, transitional measures and our comments on each of the elements set out in the interim report).
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  • Published On:22 Feb 2012

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced 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.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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