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Tax Losses: The Issues and Calculations Explained seminar paper

Published on 18 Jul 03 by VICTORIAN DIVISION, THE TAX INSTITUTE

This seminar paper covers the following issues:
- transferring losses into consolidated groups
- curiosities in value and loss donation
- capital injection and non-arms length rule
- applicability of SBT to a consolidated group
- transfer of a current year loss in a non-membership period to head company
- operation of 701-30(3A) re: ownership changes at the joining time
- establishing the available fraction
- modified rules for MEC groups
- transition rules - COT losses.

Author profiles:

Richard BUCHANAN
Current at 29 June 2009 Click here to expand/collapse more articles by Richard BUCHANAN.
 
Garry BOURKE
Current at 15 July 2009 Click here to expand/collapse more articles by Garry BOURKE.

 

This was presented at Consolidation Intensive .

Get a 20% discount when you buy all the items from this event.

Individual sessions


Valuation in Tax Consolidation Methodologies

Author(s):  Geoffrey SHARPE,  John JENKIN

Materials from this session:







Update on Critical Technical and Commercial Issues

Author(s):  Frank DRENTH

Materials from this session:





Further details about this event:

 

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