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Consolidation

Published on 12 Sep 02 by VICTORIAN DIVISION, THE TAX INSTITUTE

This seminar paper discusses consolidation and the treatment of assets and losses, including, transitional issues, formation case, converting pre CGT assets to post CGT assets, 160 ZZS/Div 149 step ups, trading stock, and internally generated assets.

Author profile

Peter Murray CTA-Life
Photo of author, Peter MURRAY Peter is the leader of the firm’s Tax Division. Peter was previously a Senior Tax Partner at KPMG, with 30 years’ service. Peter specialises in tax issues impacting listed and privately owned corporate groups and managing tax disputes. His specific areas of specialisation include corporate group reorganisations, mergers and acquisition, including domestic, inbound and outbound investment, thin captalisation and debt/equity, capital/revenue characterisation, tax consolidation, repatriation of profits, trusts, application of the general anti-avoidance rules (GAAR), and tax risk management and dispute resolution. More recently Peter has been advising on the tax implications of investing in cryptocurrencies and initial coin offerings. Peter has been listed in The Best Lawyers in Australia in tax law every year since 2013. He is also a recommended tax lawyer in Australia and a leading tax lawyer in Victoria in Doyle's Guide to the Legal Profession. He is a Life Member (CTA) of The Tax Institute, Fellow of the Institute of Chartered Accountants in Australia and New Zealand and Member of the Australian Institute of Company Directors. Peter is currently a member of the ATO General Anti Avoidance Rule (GAAR) Panel and a past President of The Tax Institute. (Kathy updated for Tax and Innovation Day) - Current at 24 August 2018
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This was presented at 41ST VICTORIAN STATE CONVENTION - "IT'S NOT ALL BLACK & WHITE" .

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Individual sessions



Trusts and company loans - case studies

Author(s):  Theo SAKELL

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Consolidation

Author(s):  Peter MURRAY

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Distributions by corporate tax entities

Author(s):  Richard SHADDICK

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Managing your PI risk

Author(s):  Howard OBST

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GST audits and cooperative compliance

Author(s):  Ed BIBER

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Transfer pricing

Author(s):  David LEWIS

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Part IVA: future issues

Author(s):  Tony PAGONE QC

Materials from this session:

Further details about this event:

 

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