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Tax consolidation and losses 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 23 Oct 07 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • single entity principles: advantages and implications of consolidating
  • bringing tax losses into a consolidated group
  • limits on using losses in the group
  • carry forward loss tests for consolidation groups.

Author profiles

Johanna Roche CTA
Johanna Roche, Partner, PWC Johanna is a partner in PwC's Corporate Taxation Services practice in Brisbane and advises clients in a number of industry sectors, in particular the financial services, energy and infrastructure industries. Some of Johanna's specific areas of focus include tax effective structuring and reorganisations, mergers and acquisitions, capital raisings, maximisation of capital allowances, tax optimisation, tax consolidations and international tax matters. - Current at 22 February 2012
Tania Harman
Tanya is a Senior Manager with PricewaterhouseCoopers. - Current at 23 October 2007

 

This was presented at Consolidations Intensive: The practical application .

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

Individual sessions

Selling from a consolidated group: issues for vendors

Author(s):  Hayden BENTLEY

Materials from this session:

Acquiring an entity from/into a tax consolidated group - due diligence and related issues

Author(s):  Vanessa Bell

Materials from this session:

Tax consolidation and losses

Author(s):  Johanna ROCHE,  Tanya HARMAN

Materials from this session:

Asset cost setting: entry issues

Author(s):  Mauro Liberatore

Materials from this session:

Tax sharing and tax funding agreements

Author(s):  David MARSCHKE

Materials from this session:

Further details about this event:

 

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