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

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 presentation 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
Richard is an Executive Director with the Ernst & Young National Tax Group. Richard focuses on the identification and analysis of new developments and new issues for the Ernst & Young tax practice and clients. He has been heavily involved in business tax reform developments and participates in numerous consultation forums with the Treasury and the Australian Taxation Office, as well as industry and professional bodies and is a current member of the NTLG Consolidation Subcommittee.
Current at 9 February 2009
Click here to expand/collapse more articles by Richard CZERWIK.
 

This was presented at 51st Victorian State Convention .

Get a 20% discount when you buy all the items from this event.

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Further details about this event:

 

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