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Buying or selling a consolidated group member paper

Publication date: 05 Mar 10

Source: NATIONAL DIVISION, THE TAX INSTITUTE

Abstract:
This paper covers:

• pre-transaction structuring
• key aspects of cost setting on entry and exit
• implications of entry and exit history rules
• comparisons to an asset sale
• tax sharing.

Author profile:

Hayden Bentley FTIA
Hayden is a Tax Partner at McCullough Robertson with a focus on corporate and resources industry taxation. He is experienced in advising on tax consolidation, transactional tax and related commercial issues and has worked extensively with sellers and purchasers dealing with tax issues in buying and selling operations and in restructuring their groups. He also assists clients in ATO tax reviews and audits. Prior to joining McCullough Robertson he was a Partner at a big four accounting firm.
Current at 10 November 2011
Click here to expand/collapse more articles by Hayden BENTLEY.
 

 

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