Published on 03 Feb 03
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
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.
Ray is a Tax Partner with Deloitte and a practising lawyer with Deloitte Lawyers Pty Ltd. Prior to joining Deloitte 16 years ago, Ray was with the Australian Taxation Office, both in Canberra and Melbourne, for 24 years and held a position of Deputy Commissioner of Taxation. As a member of the Consolidation Joint Design Team and the NTLG Consolidation Sub-committee, Ray has had extensive involvement in the development and introduction of the Consolidation regime.
Current at 29 March 2005
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