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
- application of the continuity of ownership and same business tests
- Part IVA considerations.
Simon is a Director of PricewaterhouseCoopers.
Current at 19 November 2003
Joe is Manager of the Consolidation (Centre of Expertise) team in Melbourne, dealing primarily with losses. He has had 18 years
service in the ATO, and prior to this position has held various positions in the LB&I business line including the auditing of large corporate and dealing with fraud cases. Current at 25 November 2002
David works for PricewaterhouseCoopers. Current at 05 July 2009
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