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Transfer of Company Losses within wholly owned groups

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Published on 10 Oct 00 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Companies that are members of the same wholly owned group may transfer tax loss deductions to other members of the same wholly owned group. This paper outlines the new rules for loss deductions under division 170 of New Business Tax System (Integrity and Other Measures) Act 1999. Seminar paper.

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John Weerden
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Transfer of Company Losses within wholly owned groups

Author(s):  John Weerden

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