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Eligibility and SBT

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.

Author profile:

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 Click here to expand/collapse more articles by Trevor R HUGHES.
 

This was presented at 1st National Consolidation Symposium.

Get a 20% discount when you buy all the items from this event.

Individual sessions

General consolidation regime key new tax concepts

Author(s):  AH (Tony) SLATER

Materials from this session:













Treasury aspects: corporate taxation - where to from here?

Author(s):  Paul MCCULLOUGH

Materials from this session:


Eligibility and SBT

Author(s):  Trevor R HUGHES

Materials from this session:

Overview of Commercial & Technical Implications

Author(s):  Ken SPENCE

Materials from this session:

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