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Less than the sum of the parts: Tax losses of consolidated groups presentation

Published on 01 May 09 by NATIONAL DIVISION, THE TAX INSTITUTE

This presentation focuses on the problems that continue to affect tax losses of consolidated groups including:

  • quirks in the loss transfer tests
  • unrealised losses, RUNLs and LDPs - what's that all about?
  • the "same business test" and the entry/exit history rules
  • identifying the business of a consolidated group
  • calculating and re-calculating "available fractions"
  • the extra tests for re-transferred losses.

Author profile:

Duncan Baxter
Duncan is a Partner at Blake Dawson. He was previously a Partner in the International Tax Group of a global accounting firm. Duncan served as one of the three private sector representatives on the Federal Government’s Tax Design Review Panel. Current at 05 May 2009 Click here to expand/collapse more articles by Duncan R C BAXTER.
 

This was presented at 4th National Consolidation Symposium.

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

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