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Consolidations - losses


This seminar paper discusses losses in consolidation, including: transferring losses - COT issues, loss factors and value transfers, groups carrying forward losses - transferring, COT and SBT, strategies to maximise outcomes.

Author profile:

Author Photo - Paul Abbey
Paul Abbey
Paul is a Partner in the Corporate Tax group of PwC in Melbourne and has over 25 years experience advising local and international clients on income tax issues. Paul has significant experience in relation to tax due diligence, acquisition structuring, capital raisings and IPOs. The focus of his work is presently issues surrounding consolidation, imputation, capital returns, the taxation of trusts and international tax. More recently, Paul has been leading and driving PwC's Tax Reform project, aimed at building momentum within the community around the need for comprehensive tax reform in Australia. Most notably, through the development of two formal consultative groups of CEOs, CFOs, chairpersons, and union and charity representatives to help drive dialogue and debate on the issue, culminated in PwC's Protecting our Prosperity series of publications. Paul also drives momentum in the tax reform space through targeted events and engagements across Australia. Current at 14 July 2016 Click here to expand/collapse more articles by Paul ABBEY.

This was presented at TIA Corporate Tax Instensive 2002 - "Array of Light".

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Individual sessions

Consolidation - allocable cost amount

Author(s):  Trevor R HUGHES

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Tax effective accounting

Author(s):  Duncan R C BAXTER,  Chris BIERMANN

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Debt equity

Author(s):  Mark MORRIS

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Challenges now facing the corporate group

Author(s):  Frank DRENTH

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Consolidations - losses

Author(s):  Paul ABBEY

Materials from this session:

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