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Treatment of tax losses

Published on 02 Sep 02 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This seminar paper discusses the treatment of tax losses, including the transfer of unutilised losses to the head company, utilisation of tax losses, and the rate of utilisation of tax losses.

Author profiles

Yan Wong
- Current at 09 December 2019
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Simon Thorp ATI
Simon is a Tax Partner with KPMG Sydney and has over twenty five years’ experience in working with predominantly technology, telecommunication and media companies. Simon has worked with an array of multinational businesses and now spends most of his time working with emerging Australian technology businesses globalise their operations. - Current at 04 October 2019
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This was presented at Consolidation Case Studies .

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