Published on 16 Apr 2002
| Took place at Novotel on Collins, Melbourne
A further 15 months on from the original legislation of December 2000, the Consolidations materials released on 7th February now provide a clear way forward for this regime. This seminar discusses asset rules, transferring losses, using losses in a consolidated group, foreign issues, dealing with the pre-consolidations period, and accounting implications of consolidations.
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Author(s): Trevor R HUGHES This powerpoint presentation discusses asset rules in relation to consolidation, with a focus on: how to calculate new asset tax values, when to stick with existing tax values, when to opt to new asset tax values.
Author(s): Jeff May This seminar paper discusses using losses in a consolidated group, including treatment of losses post consolidation, the loss factor - how it is calculated and applied, COT losses - is there really a concessional treatment, planning - issues and opportunities.
Author(s): Damien L LOCKIE This seminar paper discusses foreign issues in relation to consolidation, with a focus on: issues with multiple entry consolidated groups, structuring for cross-border acquisitions, structuring for cross-border holdings, interaction with other provisions, including thin capitalisation, withholding tax, CFC rules.
Author(s): Grant CATHRO This seminar paper looks at dealing with the pre-consolidations period, with a focus on: using your losses in the right order, timing of acquisitions and disposals, managing your franking position, unrealised losses - should you realise them, is your slate clean?
Author(s): Duncan R C BAXTER This seminar paper discusses the accounting implication involved in consolidations, including: the new AASB 1020 'Accounting for taxes', the impact on consolidated financial report, the impact on subsidiary/holding company financial reports.