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Tax losses presentation

Published on 22 Feb 05 by VICTORIAN DIVISION, THE TAX INSTITUTE

Issues covered in this presentation include:

  • issues coming out of the losses working party
  • transferring losses to the consolidated group and implications for prior year amendments
  • revisiting irrevocable elections
  • new COT legislation
  • SBT and the Commissioner's discussion paper.

This was also presented by Geoff Kirk at the Tax Consolidation seminar held in Sydney on 22 February 2005.

Author profile:

Andrew WOOLLARD
Andrew is a Tax Partner with Ernst & Young, working in corporate and international tax. Andrew has worked extensively with corporate groups with significant tax losses. This work has included ATO tax loss audit activity, continuity of ownership testing, same business testing, loss integrity impacts, as well as the impacts of the tax consolidation regime on tax losses when forming a consolidated group or as part of post consolidation M&A activity.
Current at 26 September 2007
Click here to expand/collapse more articles by Andrew WOOLLARD.
 

This was presented at Tax Consolidation: an update on emerging issues .

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

Individual sessions


Issues on exiting from a consolidated group

Author(s):  David ROMANS

Materials from this session:

Further details about this event:

 

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