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IS 25/09
Issued
04 Apr 2025

Tax treatment of losses on amalgamation

This interpretation statement provides guidance on when losses incurred before an amalgamation by an amalgamating company, an amalgamated company or another company that is within the group but not a party to the amalgamation, can be used after the amalgamation.

Related Publications

Income tax and GST – Amalgamations
Type
Interpretation statements
Date
April 2025