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Consolidation and Unrealised Losses - Subdivisions 165-CC & 715-A

Published on 01 Aug 03 by "THE TAX SPECIALIST" JOURNAL ARTICLE

When planning or executing a consolidation you should consider unrealised as well as realised losses. This article deals with the way the 1999 integrity measures in subdivision 165-CC interact with consolidation under subdivision 715-A, which can have an immediate impact. Click here to view part II of this series, which covers the consolidation effect of the other 'terrible twin', subdivision 165-CD.

Author profile:

F. John MORGAN
John is currently in his own tax practice in Melbourne, and is a Consultant to other firms including Freehills and lectures at Monash University as he negotiates the waiting lists that now apply to read at the Victorian Bar. John has practised in Tax Law for over 20 years having previously been a Partner at Phillips Fox, Blake Dawson Waldron and Freehills and may be remembered by some as a private sector representative on the Tax Law Improvement Project. His interest in Losses under the Consolidation regime came whilst preparing a manuscript for a book on this area. He has had articles published in the Institute's Tax Specialist journal and made educational videos and audio tapes on Losses.
Current at 27 November 2003
Click here to expand/collapse more articles by F. John MORGAN.
 
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