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Exiting a group

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Non Member Price: $15.00

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Published on 03 Feb 03 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This powerpoint presentation discusses exiting a group, including: rebuilding debt and equity cost base, identifying the exiting assets, other intra-group assets, exit history rule implications, joint and several liability.

Author profile

Raymond Conwell FTI-Life
Ray is a chartered accountant and practising lawyer with Deloitte Lawyers Pty Ltd. Prior to joining Deloitte more than 22 years ago as a partner, Ray was with the Australian Taxation Office, both in Canberra and Melbourne, for 24 years and was an architect of the General Anti Avoidance Rule in Part IVA of the Income Tax Assessment Act 1936 on which Division 165 of the GST law is based. Ray has recently successfully acted for clients in Federal Court litigation on Division 165. Ray is a former National President of The Tax Institute and is also a member of the ATO's GAAR Panel that advises the Commissioner on the application of the GAARs. - Current at 03 June 2011
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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) SLATER

Materials from this session:

ACA steps and revenue protection measures

Author(s):  James TARGETT

Materials from this session:

Partnerships and trusts

Author(s):  Richard HENDRIKS

Materials from this session:

Exiting a group

Author(s):  Ray L CONWELL

Materials from this session:

Finance assets ACA

Author(s):  Chris KINSELLA,  Cathy MCBRIDE

Materials from this session:

MECs

Author(s):  Michael CHARLES

Materials from this session:

Capital allowance ACA

Author(s):  Peter MURRAY,  Sid HAMMELL

Materials from this session:

Tax losses - available fractions

Author(s):  Glenn DAVIES

Materials from this session:

Practicalities for small corporate groups

Author(s):  Annamaria CAREY

Materials from this session:

Tax sharing arrangements

Author(s):  Matt HAYES,  Murray ALDRIDGE

Materials from this session:

Tax losses - available fractions

Author(s):  Paul ABBEY,  Joe CAMENZULI

Materials from this session:

Specific ATO aspects

Author(s):  Jim KILLALY

Materials from this session:

Mergers and acquisitions - due diligence

Author(s):  Tony STOLAREK

Materials from this session:

Treasury aspects: corporate taxation - where to from here?

Author(s):  Paul MCCULLOUGH

Materials from this session:

Contractual aspects (consolidations)

Author(s):  Grant CATHRO

Materials from this session:

Eligibility and SBT

Author(s):  Trevor R HUGHES

Materials from this session:

Overview of Commercial & Technical Implications

Author(s):  Ken SPENCE

Materials from this session:

Further details about this event:

 

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