Published on 21 Nov 00
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This paper describes the "loss and integrity" measures introduced into our tax laws in 2000. There can be no doubt that these measures, particularly the measures dealing with the losses of corporations, represent a sea change in the Revenue's attitude to losses in the tax system.
Martin Fry, FTI, is the Practice Leader of the Allens Tax Group. With over 20 years as a Partner of Allens, Martin advises corporations on a broad range of tax issues across a wide range of sectors, including resources, infrastructure, financial services and IP-intensive businesses. In recent years, Martin has focused on contentious transfer pricing matters, including audits, settlement negotiations, mutual agreement procedure and litigation. Martin has taught Corporate Tax at a postgraduate level at the University of Melbourne.
- Current at
12 May 2021