shopping_cart

Your shopping cart is empty

Losses seminar paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 22 Feb 05 by VICTORIAN DIVISION, THE TAX INSTITUTE

Issues covered in this paper include:

  • issues coming out of the losses working party
  • transferring losses to the consolidated group and implications for prior year amendments
  • revisiting irrevocable elections
  • new COT legislation
  • SBT and the Commissioner's discussion paper.

This paper was also presented by Geoff Kirk at the Tax Consolidation seminar held in Sydney on 22 February 2005.

Author profile

Andrew Woollard CTA
Andrew Woollard FTIA is a Tax Partner with Ernst & Young, specialising in corporate and international tax. Andrew has over 15 years experience in advising clients on a broad range of corporate tax issues, including M&A transactions, restructuring, and business tax reform issues, including tax consolidation and tax loss issues. - Current at 03 September 2010
Click here to expand/collapse more articles by Andrew WOOLLARD.

 

This was presented at Tax Consolidation: an update on emerging issues .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Joining/Formation

Author(s):  Peter MURRAY

Materials from this session:

Losses

Author(s):  Andrew WOOLLARD

Materials from this session:

Issues on exiting from a consolidated group

Author(s):  David ROMANS

Materials from this session:

Further details about this event:

 

Copyright Statement