This paper looks at the issue of bringing losses into a consolidated group on joining. It discusses: Calculating and unutilised losses of a joining entity; Applying the transfer tests COT and SBT losses to the joining entity; Categorisation of transferred losses - what makes up a bundle.
Miscellaneous
2001
Bringing Losses into a Consolidated Group on Joining
Source: New South Wales
Published Date: 15 Feb 2001
Individual Session
Bringing Losses into a Consolidated Group on Joining
Author(s):
Mark Ferrier
Materials from this
session:
Details
- Published By: Mark Ferrier
- Published On:15 Feb 2001
- Took place at:Swiss Grand Hotel, Bondi Beach, Sydney
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Tags
Miscellaneous
2001
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