Published on 23 Oct 07
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This paper covers:
- single entity principles: advantages and implications of consolidating
- bringing tax losses into a consolidated group
- limits on using losses in the group
- carry forward loss tests for consolidation groups.
Johanna is a partner in PwC’s Corporate Taxation Services practice in Brisbane
and advises clients in a number of industry sectors, in particular the financial services, energy and infrastructure industries. Some of Johanna’s specific areas of focus include tax effective structuring and reorganisations, mergers and acquisitions, capital raisings, maximisation of capital allowances, tax optimisation, tax consolidations and international tax matters.
Current at 14 September 2007 Current at 25 September 2007
Tanya is a Senior Manager with PricewaterhouseCoopers.
Current at 23 October 2007 Current at 30 November 2007