Published on 22 May 14
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This presentation covers:
- progress of various proposed legislative updates
- issues with the current rules:
- acquisition of deductible liabilities
- acquisition costs and Section 40-880
- preserving bad debt deductions
- deferred tax liabilities
- the importance of correctly valuing goodwill
- “health check” of tax sharing agreements and tax funding agreements.
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