Your shopping cart is empty
Tax Losses: Eligibility, SBT & Available Fractions presentation
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.
Author profiles
Richard Buchanan FTI-Life
Richard is a Corporate Tax Partner with Deloitte Touche Tohmatsu. He specialises in advising major corporates on the tax implications of major transactions such as mergers and acquisitions, divestments, restructures and IPOs. Richard also has experience in advising corporates on implementing both A-IFRS and tax consolidation. Richard is a member of the NTLG IFRS subcommittee and the ICAA IFRS subcommittee and has been heavily involved in the consultation with respect to the development of the share capital tainting provisions. - Current at 11 September 2006Greg HOWES
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
This was presented at Consolidation Intensive .
Get a 20% discount when you buy all the items from this event.
Individual sessions
Mergers and acquisitions - due diligence
Author(s): Tony STOLAREKMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Calculating ACA Steps
Author(s): James TARGETTMaterials from this session:
-
insert_drive_file
- insert_chart
- insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $144.00
Valuation in Tax Consolidation Methodologies
Author(s): Geoffrey SHARPE, John JENKINMaterials from this session:
-
insert_chart
Capital Allowances and ACA
Author(s): Ronen VEXLERMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Treatment of Trusts and Partnerships
Author(s): Adrian O'SHANNESSYMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Loss Integrity and Value Shifting Interface
Author(s): Glenn DAVIESMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
The First Head Company Tax Return & Notifications
Author(s): Peter COAKLEYMaterials from this session:
-
insert_chart
- insert_drive_file
- shopping_cart Add all items to cart - $72.00
Tax Losses: Eligibility, SBT & Available Fractions
Author(s): Richard BUCHANAN, Greg HOWESMaterials from this session:
-
insert_chart
- insert_drive_file
- shopping_cart Add all items to cart - $72.00
Dealing with Joint and Several Liability
Author(s): Justin CHERRINGTONMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Update on Critical Technical and Commercial Issues
Author(s): Frank DRENTHMaterials from this session:
-
insert_drive_file
Exiting a Consolidated Group
Author(s): Cameron RIDERMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Accounting for Tax Consolidation
Author(s): Kris PEACHMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
The Single Entity and Entry History Rules
Author(s): Grant CATHROMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Multiple Entry Consolidated Groups and their Members
Author(s): Duncan R C BAXTERMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Further details about this event:
Copyright Statement