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Consolidations - some tips and traps presentation

Published on 24 May 07 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation is a non-exhaustive journey through some of the traps embedded in the Consolidations regime and suggestions about dealing with them, including:

  • using a consolidated group as a bid vehicle
  • bad and doubtful debts of a joining entity - a legislative botch-up
  • deferred tax liabilities - complex on joining and double tax on exit
  • over-depreciation adjustment - it can apply again and again and again
  • the unrealised loss rules - three choices, but they’re a Hobson’s choice
  • at what time of the day does a group acquire a new member?
  • accrued liabilities on entry that are recognised later for tax.

Author profile:

Geoff LEHMANN
Current at 22 June 2009 Click here to expand/collapse more articles by Geoff LEHMANN.
 

 

This was presented at Manoeuvring the Maze: Tax Forum .

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