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General value shifting regime - impact for corporate and business groups

Published on 12 Sep 02 by VICTORIAN DIVISION, THE TAX INSTITUTE

This powerpoint presentation discusses general value shifting regime's impact on corporate and business groups, including: the immediately-taxable outcomes, the outcomes affecting cost bases on realisation of assets, the concessions and carve-outs, structuring intra-group transactions, and is this a spur for corporate groups to enter consolidation?

Author profile:

Author Photo - Tony STOLAREK
Tony STOLAREK
Tony is a Partner in the Ernst & Young National Tax Group and has been involved with tax consolidation since its creation emerging from the Ralph RBT. Tony was a member of the Tax Consolidation Joint Design team of Treasury, ATO and professionals, and remains a member of the NTLG Consolidation Subcommittee and various working groups dealing with consolidation practice, emerging law and ATO compliance initiatives for consolidating groups. Tony is a member of the ICAA National Tax Technical Committee and chairs it’s Consolidation Working Group.
Current at 9 February 2009
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This was presented at 41ST VICTORIAN STATE CONVENTION - "IT'S NOT ALL BLACK & WHITE" .

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