Author(s): Trevor R HUGHES This powerpoint presentation provides an overview of Consolidations, including: How does the system work; How do you become/cease to be a group?; The end of the present group provisions; The end of rollovers; What happens to intercompany transactions after consolidation?; Franking accounts
Author(s): Peter MURRAY This seminar paper discusses consolidations and the impact of assets, with a focus on: Establishing the tax value of assets; Treatment of goodwill on consolidation; Treatment of assets under consolidation; Exiting a consolidated group.
Author(s): J.L GONSALVES This seminar paper discusses consolidations and the impact of losses with a focus on: What losses would enter a consolidated group; How would these losses be released by the head entity?; Classification of tax losses; Release of tax losses to the consolidated group.
Author(s): Andrew SINCLAIR This seminar paper discusses consolidations and the impact of SME's and trusts, with a focus on: Application to family business structures and trusts; Impact on losses; Advantages of consolidation; What happens if you do not consolidate.