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Bringing Losses into a Consolidated Group on Joining

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Non Member Price: $15.00

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

This powerpoint presentation looks at the issue of bringing losses into a consolidated group on joining. It discusses: Calculating and unutilised losses of a joining entity; Applying the transfer tests COT and SBT losses to the joining entity; Categorisation of transferred losses - what makes up a bundle.

Author profile

Mark Ferrier
Mark is a Director at the Sydney office of Greenwoods & Freehills. His expertise covers all areas of taxation, in particular providing advice on taxation law (capital gains tax, international taxation issues and GST) as it applies to corporations. Mark's extensive experience includes providing advice on the taxation affairs of banks, international taxation issues, restructuring of international and domestic corporate groups, mergers and acquisitions, leveraged and cross-border leasing, and other tax-based financial transactions. - Current at 31 January 2006
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This was presented at Consolidation: How Aware are you of the Issues? .

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A Background to the New Consolidation Regime

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Consolidation: Overview

Author(s):  Christopher CATT,  Jim MCMILLAN

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Bringing Losses into a Consolidated Group on Joining

Author(s):  Mark FERRIER

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How to Utilise Losses Within a Consolidated Group

Author(s):  Tony COOPER

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The Impact of Consolidation on the Tax Values of Assets

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International Aspects of Consolidations

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Consolidation: How Aware are you of the Issues?

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