Published on 12 Sep 03
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper covers the following topics:
- calculation and push-down of ACA
- transfer and utilisation of tax losses
- joint and several liability and the role of the Tax Sharing Agreement
- franking accounts, FDA accounts, attribution accounts and excess foreign tax credits
- pre-sale restructuring
- post-acquisition integration
- administrative requirements.
Duncan is a Partner at Blake Dawson. He was previously a Partner in the International Tax Group of a global accounting firm. Duncan served as one of the three private sector representatives on the Federal Government’s Tax Design Review Panel.
- Current at
05 May 2009