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Consolidations: Navigating the Detail

Published on 16 Apr 2002 | Took place at Novotel on Collins, Melbourne, VIC

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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Individual sessions

Consolidations: introduction and overview

Author(s):  Tony STOLAREK This powerpoint presentation provides an introduction and overview of consolidations, including the core provisions, membership rules and franking rules.

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Asset rules

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.

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Transferring losses

Author(s):  Peter MURRAY This seminar paper discusses transferring losses in relation to consolidations, including a focus on: transferring part year losses, special rules for transferred COT losses.

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Using losses in a consolidated group

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.

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Foreign issues

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.

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Dealing with the pre-consolidations period

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?

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Accounting implications

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.

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