Published on 15 Feb 01
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This powerpoint presentation looks at the issue of bringing losses into a consolidated group on joining. It discusses: Calculating and unutilised losses of a joining entity; Applying the transfer tests COT and SBT losses to the joining entity; Categorisation of transferred losses - what makes up a bundle.
Current at 29 June 2009
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