# What happens if pre-grouping tax losses exceed the taxable income of the tax group in a tax period?

**URL:** https://uaectfaqs.com/t/what-happens-if-pre-grouping-tax-losses-exceed-the-taxable-income-of-the-tax-group-in-a-tax-period/94
**Category:** Tax Group
**Created:** [September 10, 2024, 6:02am UTC](https://uaectfaqs.com/t/what-happens-if-pre-grouping-tax-losses-exceed-the-taxable-income-of-the-tax-group-in-a-tax-period/94 "2024-09-10T06:02:11Z")
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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 10, 2024, 6:02am UTC](https://uaectfaqs.com/t/what-happens-if-pre-grouping-tax-losses-exceed-the-taxable-income-of-the-tax-group-in-a-tax-period/94/1 "2024-09-10T06:02:11Z")

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What happens if pre-grouping tax losses exceed the taxable income of the tax group in a tax period?

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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 10, 2024, 6:02am UTC](https://uaectfaqs.com/t/what-happens-if-pre-grouping-tax-losses-exceed-the-taxable-income-of-the-tax-group-in-a-tax-period/94/2 "2024-09-10T06:02:20Z")

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If pre-grouping tax losses exceed the taxable income available for set-off in a tax period, the parent company determines which subsidiary’s pre-grouping tax losses shall remain carried forward tax losses of the tax group.