Published on 07 Mar 02
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This seminar paper discusses transferring losses in relation to consolidations, with a focus on: transferring losses to a consolidated group, transferring part year losses, special rules for transferred COT losses.
Jenny is a Corporate Tax Partner with KPMG and has over 25 years experience advising on corporate taxation issues. Since December 2000 Jenny has specialised in, and been extremely involved with, the development of the tax consolidation legislation, including liaison with the Australian Taxation Office and Treasury.
- Current at
10 February 2014