Published on 18 Jul 03
by VICTORIAN DIVISION, THE TAX INSTITUTE
This presentation covers the following issues:
- transferring losses into consolidated groups
- curiosities in value and loss donation
- capital injection and non-arms length rule
- applicability of SBT to a consolidated group
- transfer of a current year loss in a non-membership period to head company
- operation of 701-30(3A) re: ownership changes at the joining time
- establishing the available fraction
- modified rules for MEC groups
- transition rules - COT losses.
Current at 29 June 2009
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Greg is a technical leader with the ATO's Centre of Expertise - Consolidation based in Melbourne, with a primary focus on the loss consolidation rules.
Current at 18 June 2003 Current at 19 November 2004