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.
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 Current at 04 April 2008
Click here to expand/collapse more articles by Sam HOWARD.
Current at 29 May 2009
Click here to expand/collapse more articles by Gary MARTIN.