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Treatment of tax losses

Published on 17 Oct 02 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This powerpoint presentation discusses treatment of tax losses, including the transfer of unutilised losses on formation, utilisation of tax losses, and the rate of utilisation of tax losses.

Author profile:

Peter Hills CTA
Peter is a Director with William Buck (WA) Pty Ltd. He has 21 years of tax consulting experience and has advised and coordinated the implementation of numerous Public Listed Companies’ employee share ownership plans. Peter has implemented a range of schemes including option, loan share, performance rights, performance shares and salary sacrifice plans. Current at 01 December 2009
 

This was presented at Consolidation of Corporate Groups.

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