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Losses and consolidation - Entries and exits paper
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 05 May 2009
This was presented at Everything There is to Know About Company Losses and Tax .
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Losses and tax - The loss integrity measures
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Losses and consolidation - Entries and exits
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