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Consolidation emerging issues presentation

Published on 08 Jul 05 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This presentation covers:

  • reconsidering 'stick' and loss choices by 31 December 2005
  • joining and leaving ACA issues - straddles, work in progress, finance leases and valuations
  • pre-CGT factors - a turn off for SMEs, can it be solved?
  • problems on exit - Subdivision 165-CD and CGT event L5 and the insolvent subsidiary
  • the advantages of a consolidated group acquiring a consolidated group
  • doubtful and bad debts - how the legislation got it wrong
  • MEC group issues - conversion events, liquidation of ET-1s.

Author profile:

Geoffrey Lehmann
Geoff is a Tax Counsel with PricewaterhouseCoopers. He has been involved in the development of the consolidation provisions as a member of Treasury's Consolidation Joint Design Team. He is a Taxation Institute representative on the Consolidation Subcommittee of the National Tax Liaison Group. Current at 11 April 2007 Click here to expand/collapse more articles by Geoff LEHMANN.
 

This was presented at 34TH QUEENSLAND STATE CONVENTION: CHARTING THE COURSE.

Get a 20% discount when you buy all the items from this event.

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The role of the High Court in tax cases: a review of recent cases

Author(s):  John W DE WIJN

Materials from this session:


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