Published on 03 Feb 03
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This powerpoint presentation discusses eligibility and SBT, including: transferring losses into consolidated groups, 'entry' eligibility rules, transition rules - COT losses, utilisation - amount & order of recoupment, applicability of SBT in a consolidated group.
Trevor Hughes CTA
Trevor is a corporate and international tax partner with Ernst & Young, and has over 17 years corporate and international tax experience. He has been heavily involved in assisting his clients with understanding and implementing the many tax reform changes introduced over the last two years, including planning for, and implementing the consolidations regime. Trevor has made many presentations on the implications of the Ralph Business Tax reforms for corporate groups. Current at 29 March 2005
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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