Published on 22 Feb 05
by VICTORIAN DIVISION, THE TAX INSTITUTE
Issues covered in this paper include:
- issues coming out of the losses working party
- transferring losses to the consolidated group and implications for prior year amendments
- revisiting irrevocable elections
- new COT legislation
- SBT and the Commissioner's discussion paper.
This paper was also presented by Geoff Kirk at the Tax Consolidation seminar held in Sydney on 22 February 2005.
Andrew Woollard FTIA is a Tax Partner with Ernst & Young, specialising in corporate and international tax. Andrew has over
15 years experience in advising clients on a broad range of corporate tax issues, including M&A transactions, restructuring,
and business tax reform issues, including tax consolidation and tax loss issues.
- Current at
03 September 2010