Skip to main content
shopping_cart

Your shopping cart is empty

Operating in a Consolidated World presentation

Published on 11 Mar 04 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

Now that many taxpayers have decided to consolidate for tax purposes the real question becomes 'what now'? There is a new way of thinking required for taxpayers operating as a consolidated group. For example, the whole issue of selling shares or assets has changed. What does operating as a single entity mean for a diverse business with many related party transactions?

This presentation focusses on these and other practical issues in a post tax consolidations world.

- Applying the single entity rule
- Buying & selling assets v shares - a new way of thinking
- Consolidating trusts
- Tax sharing arrangements
- Acquisition of tax losses
- Corporate streamlining.

Author profiles:

Sam HOWARD
Sam is an Executive Director with Ernst & Young with a focus on tax issues for corporate enterprises. Sam's areas of practice include tax accounting, tax structuring and general advisory services. Sam has seen the evolution of the Tax Consolidation regime and has been a speaker on the topic on numerous occasions. He has assisted clients to implement the Tax Consolidation regime and is now managing clients through the regime on an ongoing basis. Sam is a member of the SA Technical Committee.
Current at 12 March 2008
Click here to expand/collapse more articles by Sam HOWARD.
 
Gary MARTIN

Click here to expand/collapse more articles by Gary MARTIN.

This was presented at 38TH SOUTH AUSTRALIAN STATE CONVENTION: A SPECTACLE OF TAX .

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

Individual sessions














ATO Audits and Activity

Author(s):  Annette CHOOI

Materials from this session:

Further details about this event:

 

Copyright Statement