Published on 28 Feb 02
by VICTORIAN DIVISION, THE TAX INSTITUTE
This seminar paper discusses what losses can enter a consolidated group?, what are the keys tests that need to be satisfied?, when can these losses be used by the consolidated group?
Trevor is an Ernst and Young Tax Partner with 20 years corporate and international tax experience. Trevor's experience includes assisting multinational companies in structuring their investments into and out of Australia in a tax efficient manner, from both an Australian and foreign company location perspective. Trevor has also been heavily involved in assisting his clients with understanding and implementing the many tax reform changes introduced over the last five years, including planning for, and implementing the tax consolidations regime.
- Current at
30 August 2017