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Bringing Losses into a Consolidated Group on Joining

Published on 15 Feb 01 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper looks at the issue of bringing losses into a consolidated group on joining. It discusses: Calculating and unutilised losses of a joining entity; Applying the transfer tests COT and SBT losses to the joining entity; Categorisation of transferred losses - what makes up a bundle.

Author profile:

Mark Ferrier CTA
Mark is a Director at the Sydney office of Greenwoods & Freehills. His expertise covers all areas of taxation, in particular providing advice on taxation law (capital gains tax, international taxation issues and GST) as it applies to corporations. Mark's extensive experience includes providing advice on the taxation affairs of banks, international taxation issues, restructuring of international and domestic corporate groups, mergers and acquisitions, leveraged and cross-border leasing, and other tax-based financial transactions. Current at 31 January 2006 Click here to expand/collapse more articles by Mark FERRIER.
 

This was presented at Consolidation: How Aware are you of the Issues?.

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How to Utilise Losses Within a Consolidated Group

Author(s):  Tony COOPER

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