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Consolidation emerging issues paper
Published on 08 Jul 05 by QUEENSLAND DIVISION, THE TAX INSTITUTE
This paper covers:
- reconsidering 'stick' and loss choices by 31 December 2005
- joining and leaving ACA issues - straddles, work in progress, finance leases and valuations
- pre-CGT factors - a turn off for SMEs, can it be solved?
- problems on exit - Subdivision 165-CD and CGT event L5 and the insolvent subsidiary
- the advantages of a consolidated group acquiring a consolidated group
- doubtful and bad debts - how the legislation got it wrong
- MEC group issues - conversion events, liquidation of ET-1s.
Author profile
Geoffrey Lehmann
Geoff is a Tax Counsel with PricewaterhouseCoopers. He has been involved in the development of the consolidation provisions as a member of Treasury's Consolidation Joint Design Team. He is a Taxation Institute representative on the Consolidation Subcommittee of the National Tax Liaison Group. - Current at 11 April 2007
This was presented at 34TH QUEENSLAND STATE CONVENTION: CHARTING THE COURSE .
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Some trust oddities
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Demergers and deconsolidations
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Tax risk management in 2005
Author(s): Stephen HEALEY, Andrew MILLSMaterials from this session:
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GST risk
Author(s): Damian WELSHEMaterials from this session:
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Recent developments in the GST treatment of property
Author(s): Lachlan R WOLFERSMaterials from this session:
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Tax Effect Accounting/IFRS
Author(s): Robert MARXENMaterials from this session:
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International Tax Reform
Author(s): Paul BANISTER, Peter GODBERMaterials from this session:
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Superannuation update
Author(s): Ian BURGESSMaterials from this session:
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Consolidation emerging issues
Author(s): Geoff LEHMANNMaterials from this session:
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The role of the High Court in tax cases: a review of recent cases
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SME loans - navigating the channels
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