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Losses and consolidated groups paper

Member Price: $57.00
Non Member Price: $75.00

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Published on 11 Jul 08 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • bringing tax losses into a consolidated group
  • limits on utilising losses in the group
  • carry forward loss tests for consolidation groups.

Author profile

Stephen Holmes CTA
Photo of author, Stephen HOLMES Stephen Holmes, CTA, is a Partner at WMS Chartered Accountants based on the Gold Coast. Stephen has a particular focus on CGT, taxation implications of trusts and SME tax issues generally. He is a regular resource for other accounting professionals on tax matters. He is also a regular speaker on tax matters across south-east Queensland and northern New South Wales. In addition to holding Masters degrees in both Taxation and Economics, Stephen holds a Juris Doctor degree from Bond University Law School with first class honours. - Current at 30 July 2020
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This was presented at Tax Consolidations: The Building Blocks .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Asset tax cost setting and the ACA

Author(s):  Saxon ROSE

Materials from this session:

Losses and consolidated groups

Author(s):  Stephen HOLMES

Materials from this session:

Exiting a consolidated group – The sting in the tail

Author(s):  Hayden BENTLEY

Materials from this session:

Mergers and acquisitions

Author(s):  Michael CHANG

Materials from this session:

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