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 is an Ernst and Young Tax Partner with 20 years corporate and international tax experience. Trevor's experience includes assisting multinational companies in structuring their investments into and out of Australia in a tax efficient manner, from both an Australian and foreign company location perspective. Trevor has also been heavily involved in assisting his clients with understanding and implementing the many tax reform changes introduced over the last five years, including planning for, and implementing the tax consolidations regime.
- Current at
29 March 2005