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Tax liabilities and consolidated groups presentation

Published on 26 Mar 14 by NATIONAL DIVISION, THE TAX INSTITUTE

This presentation covers:

  • Key tax liability issues when an entity is acquired out of a consolidated group:
    • collection mechanisms
    • TSAs and validity
    • clear exits
    • ATO recovery action against exited subsidiaries
    • interaction with share sale agreement
  • proposed tax consolidation changes:
    • liabilities
    • intra-group value shifts
    • "churning" assets
    • MEC groups
    • TOFA specific changes.

Author profile:

Ian KELLOCK

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This was presented at 29th National Convention .

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