Miscellaneous 2001

How to Utilise Losses within a Consolidated Group

Source: New South Wales

Published Date: 15 Feb 2001

 

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This paper looks at utilising losses within a consolidated group and discusses: Loss tests to be satisfied by the Consolidated Group; Order of loss utilisationby the Head Entity; Using concessional transferred losses; Using standard transferred losses; Calculating the loss factor; When is a loss factor varied?

Details

  • Published By: Tony Cooper
  • Published On:15 Feb 2001
  • Took place at:Swiss Grand Hotel, Bondi Beach, Sydney

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

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.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 2001

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