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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

 
Joe Camenzuli
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 Romans
David works for PricewaterhouseCoopers. Current at 05 July 2009 Click here to expand/collapse more articles by David ROMANS.
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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