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Consolidation emerging issues paper

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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 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
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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