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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 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 Everything There is to Know About Company Losses and Tax.

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