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Consolidation emerging issues paper

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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 15 September 2017
Click here to expand/collapse more articles by Geoff LEHMANN.

 

This was presented at 34TH QUEENSLAND STATE CONVENTION: CHARTING THE COURSE .

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

Individual sessions

Some trust oddities

Author(s):  Ken SCHURGOTT

Materials from this session:

Demergers and deconsolidations

Author(s):  Nick GANGEMI

Materials from this session:

Tax risk management in 2005

Author(s):  Stephen HEALEY,  Andrew MILLS

Materials from this session:

GST risk

Author(s):  Damian WELSHE

Materials from this session:

Recent developments in the GST treatment of property

Author(s):  Lachlan R WOLFERS

Materials from this session:

Tax Effect Accounting/IFRS

Author(s):  Robert MARXEN

Materials from this session:

International Tax Reform

Author(s):  Paul BANISTER,  Peter GODBER

Materials from this session:

Superannuation update

Author(s):  Ian BURGESS

Materials from this session:

Consolidation emerging issues

Author(s):  Geoff LEHMANN

Materials from this session:

The role of the High Court in tax cases: a review of recent cases

Author(s):  John W DE WIJN

Materials from this session:

SME loans - navigating the channels

Author(s):  Mark WEST

Materials from this session:

Further details about this event:

 

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