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Consolidation: Accounting & Tax Sharing Agreements

Published on 26 Nov 2002 | Took place at Menzies Hotel, Sydney, NSW

This seminar presents detailed, practical analysis and case studies on the accounting implications of consolidation and the issues to consider in relation to tax share agreements.

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Individual sessions

TSA: legal and tax perspectives

Author(s):  Michael BERSTEN This seminar paper discusses what happens if the head company in the consolidated group fails to pay its tax liabilities, how the group can arrange for intra-group payments so that the head company has funds to pay its tax liabilities, and what happens in an M&A transaction in respect of an entity in a consolidated group that is sold to a third party purchaser.

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Case studies on TSAs/reasonable allocation

Author(s):  Matt HAYES This seminar paper provides case studies on TSAs and reasonable allocation, including what is a reasonable allocation and practical examples.

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Accounting for tax consolidation

Author(s):  Kris PEACH This seminar paper discusses the UIG current position - TAS or no TSA, allocating tax expenses, and dealing with tax related liabilities.

An updated version of this guide was presented by Kris Peach on 18 July 2003 at the Consolidation Intensive held in the Yarra Valley, Vic. Click here to view it.

Materials from this session: