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Losses and consolidation - Entries and exits presentation

Published on 27 May 09 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers the losses issues raised when an entity joins or leaves a consolidated group, including:

  • do losses transfer into a consolidated group?
  • how is a transferred loss utilised (as compared with other losses)?
  • calculating and allocating the joining ACA for a loss company and
  • calculating the cost base of the shares in a leaving company (including a consideration of whether a loss on a share sale can ever result).

Author profile:

Duncan R C BAXTER
Duncan is Head of the National Tax Team at Blake Dawson. He was previously a Partner in the International Tax Group of a global accounting firm. Earlier this year Duncan served as one of the three private sector representatives on the Federal Government’s Tax Design Review Panel.
Current at 11 March 2009
Click here to expand/collapse more articles by Duncan R C BAXTER.
 

This was presented at Everything There is to Know About Company Losses and Tax .

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