Published on 22 May 14
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
- acquisition of deductible liabilities
- acquisition costs and section 40-880
- preserving bad debt deductions
- deferred tax liabilities
- the importance of correctly valuing goodwill
- derivative contracts and tax consolidation
- tax sharing agreements (“TSA”) / tax funding agreements (“TFA”) health check.
Jenny is a Corporate Tax Partner with KPMG and has over 25 years experience advising on corporate taxation issues. Since December 2000 Jenny has specialised in, and been extremely involved with, the development of the tax consolidation legislation, including liaison with the Australian Taxation Office and Treasury.
- Current at
10 February 2014