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The Ralph Report: Specific corporate and trust group issues: consolidations and losses

Published on 01 Nov 99 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

As with "entity" taxation, the Government has given itself and corporates a temporary respite by deferring to 1 July 2001 the commencement of the proposed radical consolidation regime. However, a raft of significant measures targetting tax losses and capital gains tax ("CGT") losses commenced to bite from the date of the Government's RBT announcement on 21 September 1999 and, in some cases, back to 22 February 1999. The author discusses (1) the consolidation regime and (2) tax losses.

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Ken SPENCE

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