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Losses presentation


This presentation covers:

  • "the basics:"
    • COT
    • losses and tax consolidation
  • some "more interesting stuff:"
    • proposed changes – Exposure draft/budget announcement
    • "death"
    • saved from the "same share same person rule"
    • how the ATO is applying SBT – A collection of PBRs/ATOIDs
    • losses and consolidation – When does it make sense to cancel losses?
    • refreshed SBT losses – Just when you thought it was safe to change business
    • SBT testing on exit and reformation
    • available fraction and what to do with non-share equity
    • some other PBRs/ATOIDs on SBT for consolidated groups.

Author profile

Wayne Plummer ATI
Photo of author, Wayne PLUMMER Wayne Plummer is a Tax Partner at PwC with over 30 years of corporate tax experience. He advises a range of multinational companies in relation to their Australian tax affairs. Wayne specialises in the tax consolidation rules, capital management and M&A. - Current at 19 June 2018
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This was presented at 4th Annual Tax Forum .

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