Published on 31 Jan 2001
| Took place at Australian Mineral Foundation, Glenside
Consolidations introduces new concepts which include the "asset-based model" and the "loss factor" for utilising losses. There are transitional rules which may be used for determining the cost base of assets within consolidated groups before 1 July 2002. The consolidation regime is intended to cover companies and trusts. These new concepts require time to consider and impose a new regime for groups.
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Author(s): Andrew SINCLAIR Topics covered in this seminar paper include:
- who can consolidate
- what are the advantages of consolidation
- how it works
- the asset-based model
- impact on losses
- repeal of existing relief - what happens if you do not colsolidate
- application to family business structures