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Using losses in a consolidated group

Published on 07 Mar 02 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This seminar paper discusses the treatment of losses post consolidation, the loss factor - how it is calculated and applied, COT losses - is there really a concessional treatment, planning - issues and opportunities.

Author profile:

Jane COOMER

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This was presented at Consolidations.

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Individual sessions



Foreign issues

Author(s):  Alf CAPITO

Materials from this session:

Dealing with the pre-consolidations period

Author(s):  Simon CLARK

Materials from this session:

Accounting implications

Author(s):  Andrew DICKINSON

Materials from this session:

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