Published on 03 Feb 03
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This powerpoint presentation looks at the calculation of ACA including foreign exchange gains and liabilites, the boundary line between retained cost base assets and reset cost base assets, allocation of ACA - derivatives, and treatment of leased assets.
Cathy is a General Manager in the finance area of Commonwealth Bank and is responsible for co-ordinating the group's consolidation project. Prior to joining the Commonwealth Bank three years ago, Cathy worked in tax at KPMG for 12 years on a range of international and domestic clients.
Current at 29 March 2005 Current at 19 November 2004
Chris is the partner in charge of the financial services tax practice at PricewaterhouseCoopers and specialises in taxation issues impacting banks and other financial institutions. Chris has a key role within PwC on TOFA implementation and is interested in the practical and commercial implications for taxpayers of transitioning to the TOFA regime.
Current at 6 November 2008 Current at 09 March 2009
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