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Taxation of company groups

Published on 01 Aug 96 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This paper reviews at the Income Tax Assessment Act while focusing on several provisions. Topics covered include:

- CGT rollover provisions
- Intragroup transfer of loss assets
- Value Shifting - Div. 19A
- Group revenue losses and group captial losses
- Consolidation of commercial debt forgivness.

Author profile:

David Cominos CTA
David is a tax partner with Clayton Utz Brisbane and has been involved in structuring, documenting and advising upon many forms of purchase and sale of business interests. He is a member of the State Council and National Technical Committee of the Taxation Institute and the National CGT Liaison Committee. Current at 06 March 2003 Click here to expand/collapse more articles by David COMINOS.
 

This was presented at National Tax Retreat.

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Taxation of Company Groups

Author(s):  David COMINOS

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Tax and Accounting

Author(s):  Justice D Graham HILL

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