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  Losses 2011

Losses

Source: New South Wales

Published Date: 19 May 2011

 

This presentation covers:

  • "the basics:"
    • COT
    • losses and tax consolidation
  • some "more interesting stuff:"
    • proposed changes – Exposure draft/budget announcement
    • "death"
    • saved from the "same share same person rule"
    • how the ATO is applying SBT – A collection of PBRs/ATOIDs
    • losses and consolidation – When does it make sense to cancel losses?
    • refreshed SBT losses – Just when you thought it was safe to change business
    • SBT testing on exit and reformation
    • available fraction and what to do with non-share equity
    • some other PBRs/ATOIDs on SBT for consolidated groups.

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Author(s)

Individual Session

Losses

Author(s): Wayne Plummer ATI
Materials from this session:

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Details

  • Published By: Wayne Plummer ATI
  • Published On:19 May 2011
  • Took place at:Hilton Sydney, Sydney

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