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Deducting Lasses within a Consolidated Group - Div 707C presentation

Member Price: Free
Non Member Price: $15.00

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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 27 Nov 03 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Topics covered in this powerpoint presentation include:
- Application of the COT test in a consolidated group
- Application of the SBT test in a consolidated group
- Other restrictions on a head entity deducting losses within a consolidated group
- Impact of available fractions
- Other restrictions and modifications

Author profile

David IRELAND
David is a corporate Tax Partner of PricewaterhouseCoopers based in Sydney, in the Resources, Services and Government industry group. David has 16 years of taxation and accounting experience, which includes the past 12 years spent with PricewaterhouseCoopers in Corporate Tax Consulting Services. David provides day to day income tax consulting advice and compliance services to a range of national and multinational public and private groups. David provides income tax advice on financing, international and domestic structuring transactions, merger and acquisition transactions and has undertaken a number of large projects assisting large corporate groups transition to the consolidation regime.

Current at 27 November 2003

 

This was presented at Don't Burn Your Losses - 2003 NSW Annual Intensive Retreat .

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

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Use of or Transfer of Losses (Non-Consolidation)

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Losses & Trusts - Private

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Position of Losses in Australian Tax History

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Stand Alone Companies - Continuity of Ownership Test

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Stand Alone Companies - Same Business Test

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Some Aspects of the ATO Position in Relation to Losses

Author(s):  Michael BERSTEN

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Deducting Losses within a Consolidated Group - Div 707c

Author(s):  David IRELAND

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Addressing Losses when Buying or Selling a Company

Author(s):  Tony STOLAREK

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Further details about this event:

 

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