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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:

Gary Martin
Gary commenced his tax career with the ATO, where he worked for 10 years in Adelaide and Canberra. The last four years spent in policy and legislation including 12 months working on the Ralph Review of Business Taxation. Gary then joined Deloitte for five years in Melbourne and Adelaide, specialising in corporate tax and later joined BDO Kendalls in Adelaide where he was a Partner for three years and subsequently National Tax Technical Director. Current at 25 February 2009 Click here to expand/collapse more articles by Gary MARTIN.
 
Samuel Howard CTA
Sam is a Partner with Ernst & Young in Adelaide. Sam has over 20 years' experience in tax consulting, providing advice to a range of corporates and SME clients in Adelaide in areas such as transactions, restructuring and tax consolidation as well as general tax advisory services. Sam leads EY Adelaide's Tax Reporting practice which involves providing best practice solutions to large corporates and multi nationals around managing Tax Compliance Reporting. Until recently, Sam was a member of the TTI's State Technical Committee and is a past Chairman of that Committee. Current at 01 February 2016 Click here to expand/collapse more articles by Sam HOWARD.

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

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ATO Audits and Activity

Author(s):  Annette CHOOI

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