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  Miscellaneous 2003

Deducting Lasses within a Consolidated Group - Div 707C

Source: New South Wales

Published Date: 27 Nov 2003

 
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

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  • Published By: David Ireland
  • Published On:27 Nov 2003
  • Took place at:Crowne Plaza, Terrigal

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 2003

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