Skip to main content
shopping_cart

Your shopping cart is empty

Deducting Lasses within a Consolidated Group - Div 707C presentation

Published on 27 Nov 03 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Topics covered in this powerpoint presentation include:
- Application of the COT test in a consolidated group
- Application of the SBT test in a consolidated group
- Other restrictions on a head entity deducting losses within a consolidated group
- Impact of available fractions
- Other restrictions and modifications

Author profile:

David IRELAND
David is a corporate Tax Partner of PricewaterhouseCoopers based in Sydney, in the Resources, Services and Government industry group. David has 16 years of taxation and accounting experience, which includes the past 12 years spent with PricewaterhouseCoopers in Corporate Tax Consulting Services. David provides day to day income tax consulting advice and compliance services to a range of national and multinational public and private groups. David provides income tax advice on financing, international and domestic structuring transactions, merger and acquisition transactions and has undertaken a number of large projects assisting large corporate groups transition to the consolidation regime.

Current at 27 November 2003

Click here to expand/collapse more articles by David IRELAND.
 

This was presented at Don't Burn Your Losses - 2003 NSW Annual Intensive Retreat.

Get a 20% discount when you buy all the items from this event.

Individual sessions



Stand Alone Companies - Continuity of Ownership Test

Author(s):  Adam GIBBS

Materials from this session:

Stand Alone Companies - Same Business Test

Author(s):  Christopher CATT

Materials from this session:


Deducting Losses within a Consolidated Group - Div 707c

Author(s):  David IRELAND

Materials from this session:


Further details about this event:

 

Copyright Statement