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


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 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 Current at 14 May 2009 Click here to expand/collapse more articles by Richard CZERWIK.


This was presented at 51st Victorian State Convention .

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Individual sessions

Resolving tax disputes

Author(s):  Michael BEARMAN

Materials from this session:

Transfer pricing: The ATO perspective

Author(s):  Michael JENKINS

Materials from this session:

Family trusts and the family court

Author(s):  Geoffrey DICKSON

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The new Part IVA - Clarification or extension?

Author(s):  Simon STEWARD

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Cases review

Author(s):  Jerome TSE

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The new transfer pricing rule

Author(s):  Michael SELTH

Materials from this session:

Reportable tax positions

Author(s):  Judy MORRIS

Materials from this session:

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