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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

Paul Abbey
Photo of author, Paul ABBEY Paul is a Partner in the Corporate Tax group of PwC in Melbourne and has over 30 years experience advising local and international clients on income tax issues. - Current at 29 May 2019
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Kirsten Arblaster
Kirsten is a Partner in the International Tax and Transactions Services group at PricewaterhouseCoopers. Kirsten has over fourteen years experience in providing structuring and due diligence advice on large M&A transactions, particularly for property and infrastructure clients. - Current at 29 June 2010
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This was presented at VICTORIAN/TASMANIAN STATE CONVENTION: TAX - A BALANCING ACT .

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