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Exiting a group

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:

Ray L CONWELL
Ray is a Tax Partner with Deloitte and a practising lawyer with Deloitte Lawyers Pty Ltd. Prior to joining Deloitte 16 years ago, Ray was with the Australian Taxation Office, both in Canberra and Melbourne, for 24 years and held a position of Deputy Commissioner of Taxation. As a member of the Consolidation Joint Design Team and the NTLG Consolidation Sub-committee, Ray has had extensive involvement in the development and introduction of the Consolidation regime.
Current at 29 March 2005
Click here to expand/collapse more articles by Ray L CONWELL.
 

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:













Treasury aspects: corporate taxation - where to from here?

Author(s):  Paul MCCULLOUGH

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:

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