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How to Utilise Losses within a Consolidated Group

Published on 15 Feb 01 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper looks at utilising losses within a consolidated group and discusses: Loss tests to be satisfied by the Consolidated Group; Order of loss utilisationby the Head Entity; Using concessional transferred losses; Using standard transferred losses; Calculating the loss factor; When is a loss factor varied?

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Tony COOPER

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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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