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Losses presentation

Published on 19 May 11 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

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:

Author Photo - Wayne Plummer ATI
Wayne Plummer ATI
Wayne is a Tax Partner at PwC with over 28 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. He is a regular tax presenter and contributor to ATO and Treasury consultation forums. Current at 02 June 2015 Click here to expand/collapse more articles by Wayne PLUMMER.
 

This was presented at 4th Annual Tax Forum.

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

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