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The Consolidation Decision for SMEs - Should I or not?

Published on 10 Sep 2003 | Took place at AMF Centre, Glenside, SA

One of the biggest questions currently facing SMEs and their advisers is whether or not to consolidate. Unfortunately this is a question not easily answered without looking at all the issues. This seminar covered the practical aspects of making this hard decision. The presenters outlined what happens if you do, and what happens if you don't consolidate.

DO YOU KNOW that there are handy transitional rules that will run out on 30 June 2004 - if your client ends up having no choice but to consolidate in the future and you haven't advised them to do so before these rules expire, there could be significant costs that they could overcome if they acted now.

Individual sessions

The Consolidation Decision for SMEs - Should I or not?

Author(s):  Sam HOWARD,  Sean VAN DER LINDEN This seminar paper covers the following issues:
- do I get an uplift in asset values?
- a preliminary look at exit rules - is there an uplift benefit on exit of subsidiary?
- accounting implications of not entering
- what happens if I don't consolidate?
-- value shifting between entities
-- loss of rollover relief for asset transfers between companies
-- losses unable to be transferred between companies
-- loss of dividend rebate
- effects of delaying the decision to consolidate
- simplified imputation - treatment of company losses.

Materials from this session: