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Consolidations - Losses

Published on 03 Apr 01 by QUEENSLAND DIVISION, THE TAX INSTITUTE

Topics covered in this seminar paper include:
- What are the tax consequences of consolidations
- Transferring losses incurred but not utilised before consolidation
- Limiting the use of transferred losses
- Limiting the use of consessional transferred losses
- Limiting the use of standard transferred losses
- Transitional measures for entities with SAPs

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Author Photo - Robert Allerdice
Robert Allerdice

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This was presented at Corporate Tax Day .

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