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 Hughes CTA
Trevor is a corporate and international tax partner with Ernst & Young, and has over 17 years corporate and international tax experience. He has been heavily involved in assisting his clients with understanding and implementing the many tax reform changes introduced over the last two years, including planning for, and implementing the consolidations regime. Trevor has made many presentations on the implications of the Ralph Business Tax reforms for corporate groups. Current at 29 March 2005
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