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Losses and consolidation - Entries and exits paper

Losses and consolidation - Entries and exits paper

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 27 May 09 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers the losses issues raised when an entity joins or leaves a consolidated group, including:

do losses transfer into a consolidated group?
how is a transferred loss utilised (as compared with other losses)?
calculating and allocating the joining ACA for a loss company and
calculating the cost base of the shares in a leaving company (including a consideration of whether a loss on a share sale can ever result).

Author profile

Duncan Baxter

Duncan is a Partner at Blake Dawson. He was previously a Partner in the International Tax Group of a global accounting firm. Duncan served as one of the three private sector representatives on the Federal Government’s Tax Design Review Panel. - Current at 23 January 2017

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Click here to expand/collapse more articles by Duncan R C BAXTER.

This was presented at Everything There is to Know About Company Losses and Tax .

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DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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