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A Consolidation Lifecycle

Published on 02 Jul 2004 | Took place at Holiday Inn on Hindley, Adelaide , SA

The focus in Tax Consolidations to date has been on the pros and cons of entering the Consolidations regime and the impact on asset cost bases and losses. As a result of the loss of the grouping rules, many corporate groups will have elected to enter the Tax Consolidation regime. Having elected to Consolidate, these corporate groups are now operating within the consolidated environment.

Designed specifically for corporate and middle market tax advisers, this seminar examined the tax issues and challenges facing companies that are operating in the Tax Consolidations regime, particularly when the time comes to buy or sell a business.

Individual sessions

A Consolidation Lifecycle

Author(s):  Sam HOWARD,  Tim SANDOW,  Peter SLEGERS This case study reviews a typical consolidated SME Group in the course of:
- buying shares or assets - what is most tax/commercially effective?
- treatment of losses, impact on existing 'loss factors' and acquired losses
- funding the purchase - debt or equity?
- depreciation adjustments - not as easy as you think!
- restructure prior to sale - is tax irrelevant?
- tax sharing agreements vs tax indemnities - how do you achieve a clean exit?
- selling shares or assets
- risk management and asset protection
- stamp duty
- the latest changes - SBT and consolidations
- preparing a consolidated return.

Materials from this session: