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  Miscellaneous 2003

Consolidation: Treatment of Losses

Source: Victoria

Published Date: 19 Nov 2003

 
This presentation covers the following issues:
- calculating the available fraction
- the capital injection rules
- post consolidation events requiring adjustment to the available fraction
- application of the continuity of ownership and same business tests
- Part IVA considerations.

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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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