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Consolidations - losses

Published on 21 Jun 02 by VICTORIAN DIVISION, THE TAX INSTITUTE

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.

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Author Photo - Paul ABBEY
Paul ABBEY

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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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