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 R C BAXTER
Duncan is Head of the National Tax Team at Blake Dawson. He was previously a Partner in the
International Tax Group of a global accounting firm. Earlier this year Duncan served as one of the three private
sector representatives on the Federal Government’s Tax Design Review Panel.
Current at 11 March 2009 Current at 14 May 2009
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