shopping_cart

Your shopping cart is empty

  • Home
  • 'Strange but true': Corporate acquisition and disposal nuances in the new consolidation world paper

'Strange but true': Corporate acquisition and disposal nuances in the new consolidation world paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 25 Aug 06 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

The consolidation regime's cost base push-down methodology on a corporate acquisition and the converse cost base pushup approach on a corporate disposal are well understood. However, this paper focusses on the more interesting and less intuitive consolidation implications that can now arise in practice on corporate acquisitions and disposals. If a client’s or a CFO’s mantra is ‘no tax surprises’, you may find this paper very valuable.

Author profile

Kenneth Spence CTA-Life
Photo of author, Ken SPENCE Ken is a Special Counsel in the Melbourne office of Greenwoods & Herbert Smith Freehills. He has been closely involved for many years in advising Australian and foreign-owned listed companies on M&A transactions and has been extensively involved with both clients and tax professional bodies in relation to all aspects of the tax consolidation regime. Ken is a past President of The Tax Institute. - Current at 23 August 2016
Click here to expand/collapse more articles by Ken SPENCE.

 

This was presented at WA State Convention .

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

Individual sessions

Tax Office thinking on some topical and emerging CGT issues

Author(s):  Glenn DAVIES,  Martin KEATING

Materials from this session:

Asset protection - when they come and take the house it is the wife and children that suffer

Author(s):  Brett DAVIES

Materials from this session:

Personal insurances

Author(s):  Fiona HALSEY

Materials from this session:

International tax reform - where are we?

Author(s):  Mathew CHAMBERLAIN

Materials from this session:

The impact on SMSFs where there is a change in the residential status of trustees

Author(s):  Peter SPEECHLEY

Materials from this session:

Critical issues in estate planning

Author(s):  Daniel FRY

Materials from this session:

Taxation of remuneration

Author(s):  Tanya ROSS-JONES

Materials from this session:

Recent developments in GST and property

Author(s):  Lachlan R WOLFERS

Materials from this session:

Trust distributions: getting your money out of the trust

Author(s):  Wayne HEALY

Materials from this session:

Risk management is for everybody

Author(s):  Andrew MILLS

Materials from this session:

'Strange but true': Corporate acquisition and disposal nuances in the new consolidation world

Author(s):  Ken SPENCE

Materials from this session:

A commentary on current superannuation issues

Author(s):  Sharyn LONG

Materials from this session:

Further details about this event:

 

Copyright Statement
click to expand/collapse