Your shopping cart is empty

Exiting a group


This seminar discusses exiting a group, including: rebuilding debt and equity cost base, identifying the exiting assets, other intra-group assets, exit history rule implications, joint and several liability.

An edited version of this paper was published in two parts in the May and June 2003 editions of Taxation in Australia.

- Click here to view the first part
- Click here to view the second part.

Author profile

Raymond Conwell FTI-Life
Ray is a chartered accountant and practising lawyer with Deloitte Lawyers Pty Ltd. Prior to joining Deloitte more than 22 years ago as a partner, Ray was with the Australian Taxation Office, both in Canberra and Melbourne, for 24 years and was an architect of the General Anti Avoidance Rule in Part IVA of the Income Tax Assessment Act 1936 on which Division 165 of the GST law is based. Ray has recently successfully acted for clients in Federal Court litigation on Division 165. Ray is a former National President of The Tax Institute and is also a member of the ATO's GAAR Panel that advises the Commissioner on the application of the GAARs. - Current at 03 June 2011
Click here to expand/collapse more articles by Ray L CONWELL.


This was presented at 1st National Consolidation Symposium .

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

Individual sessions

General consolidation regime key new tax concepts

Author(s):  AH (Tony) SLATER

Materials from this session:

Treasury aspects: corporate taxation - where to from here?

Author(s):  Paul MCCULLOUGH

Materials from this session:

Eligibility and SBT

Author(s):  Trevor R HUGHES

Materials from this session:

Overview of Commercial & Technical Implications

Author(s):  Ken SPENCE

Materials from this session:

Further details about this event:


Copyright Statement
click to expand/collapse