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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 2006 Click here to expand/collapse more articles by Richard BUCHANAN.
 
Greg 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


Valuation in Tax Consolidation Methodologies

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Update on Critical Technical and Commercial Issues

Author(s):  Frank DRENTH

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Further details about this event:

 

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