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What's new for tax losses? paper

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Published on 26 Oct 16 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • COT testing concessions under new Division 167
  • modified same business test – consolidated groups
  • concessional tracing rules – Division 165
  • national innovation and science agenda – 'business continuity test'.

Author profile

Martin Fry FTI
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
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This was presented at 2016 National Resources Conference .

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