Published on 18 Oct 03
by TASMANIAN DIVISION, THE TAX INSTITUTE
This session focusses on the approach that SME advisers could take when asking themselves the question: Does the consolidation regime add benefit to my SME client or not? Questions to be answered include:
- to which clients does consolidation apply?
- what are the benefits for the owners of consolidating?
- how does consolidation affect trusts and partnerships?
- what are the financial accounting affects of consolidating?
- what do you have to do to consolidate and by when?
- what happens if your client sells off part of a business or purchases a new business?
- what are the ramifications for losses and imputation
Kenneth Spence CTA-Life
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
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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