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
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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