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How to Utilise Losses within a Consolidated Group

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Published on 15 Feb 01 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper looks at utilising losses within a consolidated group and discusses: Loss tests to be satisfied by the Consolidated Group; Order of loss utilisationby the Head Entity; Using concessional transferred losses; Using standard transferred losses; Calculating the loss factor; When is a loss factor varied?

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Tony COOPER
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This was presented at Consolidation: How Aware are you of the Issues? .

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Individual sessions

A Background to the New Consolidation Regime

Author(s):  David J WILLIAMS

Materials from this session:

Consolidation: Overview

Author(s):  Christopher CATT,  Jim MCMILLAN

Materials from this session:

Bringing Losses into a Consolidated Group on Joining

Author(s):  Mark FERRIER

Materials from this session:

How to Utilise Losses Within a Consolidated Group

Author(s):  Tony COOPER

Materials from this session:

The Impact of Consolidation on the Tax Values of Assets

Author(s):  David WATKINS

Materials from this session:

International Aspects of Consolidations

Author(s):  Alf CAPITO

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Consolidation: How Aware are you of the Issues?

Author(s):  Michael BARBOUR

Materials from this session:

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