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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 has been practicing as an accountant since 1987 and has had a focus on tax since 1994. 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, Stephen has been a senior tax and superannuation trainer with CAANZ and has been instrumental in establishing dedicated tax training communities on both the Gold Coast and in Lismore for Northern NSW practitioners. 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. Stephen holds separate Masters degrees in both Taxation and Economics as well as a Bachelor of Business. More recently, he was awarded a Juris Doctor degree with first class honours from Bond University. - Current at 30 January 2025
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This was presented at The Changing Face of Consolidations for SMEs .

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Individual sessions

Resetting tax values in 2009

Author(s):  Mauro Liberatore,  Rohan PORTER

Materials from this session:

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

Author(s):  Stephen HOLMES

Materials from this session:

Selling a subsidiary - Tax exit calculations in the real world

Author(s):  Hayden BENTLEY

Materials from this session:

Tax consolidations: Mergers & acquisitions

Author(s):  Michael CHANG

Materials from this session:

Further details about this event:

 

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