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Consolidation paper


The complexity of consolidation remains a critical issue for small business tax practitioners, however advisers are obliged to ensure that their SME clients have information to make informed decisions about consolidation. This paper examines the issues going forward and provides guidance on the steps to undertake in entering the consolidation regime and the lessons learned from those who have elected to consolidate, including:

  • what it means after the transition
  • CGT events
  • tax sharing agreements and risks
  • due diligence issues
  • planning opportunities
  • traps and tips.

Author profile:

Michael SELTH
Michael is a Director, Corporate Taxation for Horwath Melbourne. He is a multi-skilled senior taxation executive with extensive high level consulting and management expertise. His clients are typically successful private companies or listed entities, usually with overseas operations and with a turnover of under $500 million. Michael will draw on his experience, obtained in blue-chip professional and corporate firms, to discuss the issues to consider when restructuring small and medium businesses, and identify possible solutions.
Current at 26 July 2006 Current at 09 March 2009 Click here to expand/collapse more articles by Michael SELTH.


This was presented at Tasmanian State Convention: Don't let this one get away! .

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Individual sessions

Research & development

Author(s):  Tony BAXTER

Materials from this session:

Payroll tax & stamp duty changes

Author(s):  Peter COE

Materials from this session:

How to structure your professional services firm

Author(s):  Ron JORGENSEN

Materials from this session:

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