Published on 03 Feb 03
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This powerpoint presentation discusses a detailed review of tax aspects, accounting standards input re Australian GAAP, possible retrospective ACA adjustments when liability 'settled', profits/tax losses 'accuring', step 3 franking and transition, tax losses, plants & intangibles.
James commenced working on consolidation in October 1999 in the Consolidation Centre of Expertise. From January 2001 to December 2002 James worked in the consolidation asset cost setting law design team working directly on the introduction of the first four consolidation Bills. Since January 2003 he has been working on the interpretation of consolidation related issues including the preparation of tax rulings and determinations.
- Current at
30 August 2017