# Under which situations attribution is required for taxable income within a Tax Group?

**URL:** <https://uaectfaqs.com/t/under-which-situations-attribution-is-required-for-taxable-income-within-a-tax-group/128>\
**Category:** Tax Group\
**Created:** [September 23, 2024, 10:15am UTC](https://uaectfaqs.com/t/under-which-situations-attribution-is-required-for-taxable-income-within-a-tax-group/128 "2024-09-23T10:15:05Z")\
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**Author:** ![FAME](https://yyz1.discourse-cdn.com/flex009/user_avatar/uaectfaqs.com/fame/32/7_2.png) [@FAME](https://uaectfaqs.com/u/FAME)\
**Post date:** [September 23, 2024, 10:15am UTC](https://uaectfaqs.com/t/under-which-situations-attribution-is-required-for-taxable-income-within-a-tax-group/128/1 "2024-09-23T10:15:05Z")

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A Tax Group is required to calculate the Taxable Income attributable to one or more of its members in the following situations: -

- When a member of the tax group has unutilized pre-Grouping Tax Losses.

- When a member of the tax group has earned income for which the Tax Group can claim a Foreign Tax Credit.

- When a member of the tax group benefits from Corporate Tax incentives or relief for a Qualifying Business Activity.

- When a member of the tax group has unutilized carried forward pre-Grouping Net Interest Expenditure.