Your shopping cart is empty
Finance assets ACA
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.
Author profiles
Christopher Kinsella CTA
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. Recently Chris was heavily involved with the Chevron transfer pricing case having represented the Commissioner in that case. Chris is the co-chair of the Tax Institute’s Dispute Resolution Committee and the chair of the Number One Tax Discussion Group. Chris is accredited in dispute resolution with the NSW Law Society. - Current at 15 July 2020Cathy MCBRIDE
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
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) SLATERMaterials from this session:
-
insert_drive_file
ACA steps and revenue protection measures
Author(s): James TARGETTMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Partnerships and trusts
Author(s): Richard HENDRIKSMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Exiting a group
Author(s): Ray L CONWELLMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Finance assets ACA
Author(s): Chris KINSELLA, Cathy MCBRIDEMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
MECs
Author(s): Michael CHARLESMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Capital allowance ACA
Author(s): Peter MURRAY, Sid HAMMELLMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Tax losses - available fractions
Author(s): Glenn DAVIESMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Practicalities for small corporate groups
Author(s): Annamaria CAREYMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Tax sharing arrangements
Author(s): Matt HAYES, Murray ALDRIDGEMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Tax losses - available fractions
Author(s): Paul ABBEY, Joe CAMENZULIMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Specific ATO aspects
Author(s): Jim KILLALYMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Mergers and acquisitions - due diligence
Author(s): Tony STOLAREKMaterials from this session:
-
insert_drive_file
- insert_chart
- shopping_cart Add all items to cart - $72.00
Treasury aspects: corporate taxation - where to from here?
Author(s): Paul MCCULLOUGHMaterials from this session:
-
insert_drive_file
Contractual aspects (consolidations)
Author(s): Grant CATHROMaterials from this session:
-
insert_chart
- insert_drive_file
- shopping_cart Add all items to cart - $72.00
Eligibility and SBT
Author(s): Trevor R HUGHESMaterials from this session:
-
insert_chart
Overview of Commercial & Technical Implications
Author(s): Ken SPENCEMaterials from this session:
-
insert_chart
Further details about this event:
Copyright Statement