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  Miscellaneous 2003

Tax Losses: The Issues and Calculations Explained seminar

Source: Victoria

Published Date: 18 Jul 2003

 

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This seminar paper covers the following issues:
- transferring losses into consolidated groups
- curiosities in value and loss donation
- capital injection and non-arms length rule
- applicability of SBT to a consolidated group
- transfer of a current year loss in a non-membership period to head company
- operation of 701-30(3A) re: ownership changes at the joining time
- establishing the available fraction
- modified rules for MEC groups
- transition rules - COT losses.
Author(s)

Individual Session

Tax Losses: Eligibility, SBT & Available Fractions

Author(s): Richard Buchanan FTI-Life , Garry Bourke ATI , Greg Howes
Materials from this session:

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