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Consolidation - We have the new law! What does it mean? paper

Published on 11 Oct 12 by VICTORIAN DIVISION, THE TAX INSTITUTE

Ten years into the consolidation regime, the tax cost setting rules have changed with retrospective effect. There are also changes to the TOFA stages 3 and 4 interaction rules. This paper concentrates on issues of vital importance to corporate taxpayers and their advisers, and covers:

  • practical issues in dealing with retrospective amendments
  • what is left to claim: contracts, intangibles and consumables
  • the business acquisition model and future acquisitions
  • the TOFA–consolidation interfact
  • the impacts for SMEs
  • the Board of Taxation’s post-implementation review.

Author profile:

Richard Czerwik FTI
Richard is an Executive Director with the EY Tax Centre for Excellence. Richard focuses on the identification and analysis of new developments and new issues for the EY tax practice and its clients. He has been heavily involved in business tax reform developments and has participated in various consultation forums with the Treasury, the ATO and professional bodies. He is currently a member of The Tax Institute’s Victorian Education Committee and its National Education Committee. Current at 03 July 2014 Click here to expand/collapse more articles by Richard CZERWIK.
 

This was presented at 51st Victorian State Convention.

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