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
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
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