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Consolidation: Treatment of Losses presentation

Published on 19 Nov 03 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers the following issues:
- calculating the available fraction
- the capital injection rules
- post consolidation events requiring adjustment to the available fraction
- application of the continuity of ownership and same business tests
- Part IVA considerations.

Author profiles:

Simon ROOKE
Simon is a Director of PricewaterhouseCoopers.
Current at 19 November 2003 Current at 19 November 2004
 
David ROMANS
David is a tax partner with PricewaterhouseCoopers. He was involved in the Government consultations which led to formulation of the original tax consolidation proposal and has maintained a significant involvement ever since, assisting clients with implementation and ongoing issues and participating in the NTLG Consolidation Sub Committee and various of its issue specific working groups.
Current at 9 February 2009 Current at 15 May 2009 Click here to expand/collapse more articles by David ROMANS.

Joe CAMENZULI
Current at 15 July 2009

 

Individual sessions

Consolidation: Treatment of Losses

Author(s):  David ROMANS,  Simon ROOKE,  Joe CAMENZULI

Materials from this session:

Further details about this event:

 

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