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Annual Terrigal Tax Intensive 2002 - 'Back to the Future'

Published on 22 Nov 2002 | Took place at Crowne Plaza, Terrigal , NSW

This annual intensive discusses the new direct value shifting rules, debt/equity rules, new demerger rules, working out you allocable cost amount, taking losses into consolidation, and workshops on losses in consolidation and value shifting.

Get a 20% discount when you buy all the items from this event.

Individual sessions

Taking losses into consolidation

Author(s):  Joe LOMBARDO,  Gary HOWARD This seminar paper discusses losses in consolidation, including: what is a group, in and outs of entering and leaving a group, pitfalls to watch for, and some continuing issues.

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New indirect value shifting rules

Author(s):  Peter RILEY This seminar paper discusses the new indirect value shifting rules, including reviewing the principles by considering a checklist, application where losses arise from third party dealings, considering the typical transactions that could give rise to their application, considering the application of the safe harbours where available to the typical transactions, and comparing and contrasting the alternative means of adjustment.

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New demerger rules

Author(s):  Michael BINETTER This seminar paper discusses the new demerger rules, including, demerger groups, the 80/20 rule, Proportional Ownership and Market Value requirements, issues relating to elections, the impact of section 45B, and the impact of Part IVA.

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Working out your allocable cost amount

Author(s):  Chris KINSELLA,  Geoff LEHMANN This seminar paper discusses how ACA works overall on joining and leaving, calculating ACA - basic case and on formation, allocating ACA to assets, and difficult issues and planning points.

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Workshop: Value shifting

Author(s):  Kelvin FITZALAN,  Anne RICHARDSON Case study examples based on value shifting.

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Workshop: Consolidation (losses)

Author(s):  Joe LOMBARDO,  Gary HOWARD Case study examples based on losses and consolidation.

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New Debt and Equity Rules

Author(s):  Richard DUKES,  Andrew STALS This paper discusses some interesting points that have resulted from the introduction of the debt/equity rules, plus a brief overview.

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