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Consolidation in Focus: Application of the ACA

Published on 03 Feb 2004 | Took place at Allens Arthur Robinson Seminar Room, Melbourne, VIC

Treasury's press release issued on 4 December 2003 detailed a number of measures designed to provide greater flexibility for groups as they enter into the Consolidation regime.

This seminar incorporated the relevant aspects of these measures in order to keep you up-to-date on the latest developments.

Individual sessions

Application of the ACA

Author(s):  Garry BOURKE,  Stephen REID This seminar paper covers the following topics:
- problems with foreign currency receivables
- the limitations of valuation short-cuts
- is an Advance Market Valuation Agreement for you?
- what does it mean to retain accelerated depreciation?
- step 7 and tax attributes such as ACE
- practical problems with over-depreciated assets
- identifying and dealing with synergistic goodwill
- unbundling goodwill into identifiable intangibles
- the black hole in CGT event L4
- CGT event L4 - what business would have no reset cost base assets?

Materials from this session: