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Tax consolidation fundamentals
Unit details
Level: Advanced
Estimated learning duration: 10 hours
CPD: 10 hours
Assessment: 20 multiple choice questions within 60 minutes. 75% pass mark.
2 attempts permitted.
Assumed knowledge:
Learning outcomes:
- Determine the eligibility of tax entities to form a tax consolidated group in non-complex scenarios.
- Apply the single entity rule to explain the taxation consequences to entities in a simple tax consolidated group.
- Apply the tax cost setting rules when an entity joins and leaves a tax consolidated group in non-complex scenarios.
- Determine whether income tax losses (capital?) of a joining entity can be utilized by a head company in non-complex situation.