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Consolidations - navigating the loss provisions

Published on 01 Apr 02 by "THE TAX SPECIALIST" JOURNAL ARTICLE

This paper by Rachael Keech discusses the transfer of losses into, and the recoupment of losses within, the proposed consolidation regime.

Author profile:

Rachael KEECH
Rachael is a Senior Manager with Ernst & Young Brisbane and a specialist in corporate taxation. She works as part of a dedicated team on a broad range of projects with a special focus on the property industry. Rachael has a number of years' experience in advising business on domestic and international income tax issues. She advises on tax planning and structuring including capital gains tax, income tax, and employment taxes.
Current at 5 January 2005
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