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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.

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Mark FERRIER
Current at 29 June 2009 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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