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How difficult is it to recoup a loss in a consolidated group in 2009 paper?

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Published on 23 Apr 09 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • bringing tax losses into a consolidated group
  • restrictions on utilising losses in the group
  • carry forward loss tests for consolidation groups.

Author profile

Stephen Holmes CTA
Photo of author, Stephen HOLMES Stephen Holmes, CTA, is a Partner with WMS Chartered Accountants based on the Gold Coast. He specialises in all SME tax matters with a particular interest in the CGT small business concessions, tax effective restructures and Division 7A. Since 2011. He is passionate about tax education and assistance for regional accountants. He is also a regular speaker for other professional bodies including the Tax Institute. - Current at 01 June 2026
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This was presented at The Changing Face of Consolidations for SMEs .

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Resetting tax values in 2009

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How difficult is it to recoup a loss in a consolidated group in 2009?

Author(s):  Stephen HOLMES

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Selling a subsidiary - Tax exit calculations in the real world

Author(s):  Hayden BENTLEY

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Tax consolidations: Mergers & acquisitions

Author(s):  Michael CHANG

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