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  Miscellaneous 2009

Less than the sum of the parts: Tax losses of consolidated groups

Source: National

Published Date: 1 May 2009

 

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This paper focuses on the problems that continue to affect tax losses of consolidated groups including:

  • quirks in the loss transfer tests
  • unrealised losses, RUNLs and LDPs - what's that all about?
  • the "same business test" and the entry/exit history rules
  • identifying the business of a consolidated group
  • calculating and re-calculating "available fractions"
  • the extra tests for re-transferred losses.
Author(s)

Individual Session

Less than the sum of the parts: Tax losses of consolidated groups

Author(s): Duncan R C Baxter
Materials from this session:

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Details

  • Published By: Duncan R C Baxter
  • Published On:1 May 2009
  • Took place at:Sheraton on the Park, Sydney

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Miscellaneous 2009

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