Published on 03 Feb 03
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This seminar paper looks at the calculation of ACA including foreign exchange gains and liabilites, the boundary line between retained cost base assets and reset cost base assets, allocation of ACA - derivatives, and treatment of leased assets.
Cathy is a General Manager in the finance area of Commonwealth Bank and is responsible for co-ordinating the group's consolidation project. Prior to joining the Commonwealth Bank three years ago, Cathy worked in tax at KPMG for 12 years on a range of international and domestic clients.
Current at 29 March 2005
Chris is a tax partner with Minter Ellison with a focus on tax controversy matters. Chris has over 30 years experience advising in relation to tax matters. The Minter Ellison tax controversy team represents both taxpayers and the Commissioner in tax disputes in both the Federal Court and the AAT. Chris has extensive experience in advising taxpayers in relation to tax audits and reviews and their relationship with the Commissioner of Taxation. Last year Chris was heavily involved with the Chevron transfer pricing case.
- Current at
27 January 2015