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Income tax consolidation: Issues arising from the acquisition and disposal of subsidiary companies presentation

Published on 10 Sep 04 by VICTORIAN DIVISION, THE TAX INSTITUTE

The practical issues arising for vendors and purchasers when selling and buying entities in a consolidated income tax environment are considered in this presentation, including:
- implications of the single entity rule on funding and acquisition costs
- implications for sale contracts
- CGT on deconsolidation including traps with CGT Event L5
- anomalies with loss transfers on restructures and partial sell downs.

Author profiles:

Author Photo - Paul ABBEY
Paul ABBEY

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Kirsten ARBLASTER
Current at 09 July 2009 Click here to expand/collapse more articles by Kirsten ARBLASTER.

 

This was presented at VICTORIAN/TASMANIAN STATE CONVENTION: TAX - A BALANCING ACT .

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