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Losses and consolidated groups paper

Member Price: $57.00
Non Member Price: $75.00

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Published on 11 Jul 08 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • bringing tax losses into a consolidated group
  • limits 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 Tax Consolidations: The Building Blocks .

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Individual sessions

Asset tax cost setting and the ACA

Author(s):  Saxon ROSE

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Losses and consolidated groups

Author(s):  Stephen HOLMES

Materials from this session:

Exiting a consolidated group – The sting in the tail

Author(s):  Hayden BENTLEY

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Mergers and acquisitions

Author(s):  Michael CHANG

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