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Matthew Hayes FTIA (KPMG) represented the Taxation Institute at NTLG Consolidation Subgroup meeting in Melbourne on Friday 7 August 2009. After working through the action items, discussion focused on a number of issues, including:

  • Capital Gains Tax (CGT) event L5 (demerger relief) - under the demerger relief provisions in Div 125, a number of potential taxable events are switched off under the demerger relief provisions but these specific events do not list CGT event L5;
  • Service receivables and their cost base on exit; and
  • Tax Consolidation Notifications (McIntosh decision) - ATO is likely to release some form of Decision Impact Statement (DIS).

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