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TIA Corporate Tax Instensive 2002 - "Array of Light"
Published on 21 Jun 2002 | Took place at The Continental Hotel, Phillip Island, VIC
This tax instensive focusses on the consolidation regime, given its impact and importance as one of the key planks in the tax reform agenda. A full update on the current state of the consolidation law and announcements, together with practical workshops are provided.
Get a 20% discount when you buy all the items from this event.
Individual sessions
Consolidation
Author(s):
Peter MURRAY
This seminar provides an update on current state of the new bill introduced and the consultation process dealing with: asset cost allocation, eligibility rules, losses, MEC's, market valuation guidelines, PAYG rules, franking accounts.
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Consolidation - allocable cost amount
Author(s):
Trevor R HUGHES
This powerpoint presentation discusses six step ACA buildup, retained cost base assets, multiple tier ACA cascade, impact of losses, valuations, and allocation.
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Consolidation - international aspects
Author(s):
Peter VAN DEN BROEK
This seminar paper discusses the international aspects of consolidation, including: structuring foreign investment into Australia, multiple entry holding companies, how CFC and other international tax rules interact with the consolidation regime, and thin capitalisation changes.
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Capital management
Author(s):
Martin FRY
This seminar paper discusses capital management, including: buy backs, antistreaming rules, ATO approach, impact of consolidation and demerger rules.
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Tax effective accounting
Author(s):
Duncan R C BAXTER,
Chris BIERMANN
This powerpoint presentation discusses tax effective accounting, including: changes to balance sheet, cost base adjustments, and impact of consolidations.
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Asset disposals and reorganisations in a revenue law context
Author(s):
Frank O'LOUGHLIN
This powerpoint presentation discusses reorganisations and disposals, including, demerger initiatives, disposals of equity interests and/or assets from outside a consolidation group, exit implications in a consolidated group, stamp duty relief on corporate reconstructions, disposals of equity interests and/or assets from within a consolidated group.
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Reorganisations & disposals from within a consolidated group
Author(s):
Mark NORTHEAST,
Steven STEVENS
This seminar paper discusses reorganisations and disposals from within a consolidated group, including: membership interest costbase buildup, pre CGT assets, pre CGT factors, membership interest cost base reconsruction, company tax attributes and history, joint and several liabilities, unrealised loss factors, de-merger rules and stamp duty.
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Reorganisations and disposals outside a consolidated group
Author(s):
Vanessa CROSLAND,
Tim GRACE
This seminar paper discusses reorganisation and disposals outside a consolidated group, including: value shifting rules, choice of vehicle - company, trust or partnership, demerger rules and stamp duty.
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Cooperative compliance program
Author(s):
Gordon MCKIMMIE
This seminar paper discusses the ATO management model for cooperative compliance program, role of ATO key client managers, corporate experience to date.
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Debt equity
Author(s):
Mark MORRIS
This seminar paper discusses debt equity, with a focus on: anomalies falling outside the system, cross border transactions, practical operation of consequential amendments, and application of specific hybrids.
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GST pitfalls for corporates
Author(s):
Ian JEFFREY
This seminar paper discusses the GST pitfalls for corporates, including: transfer of losses, consolidation issues, recharges within a group, blackhole expenditure, interest, sale of a business.
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Challenges now facing the corporate group
Author(s):
Frank DRENTH
A summary of the key tax issues facing corporates, with a focus on what firms should immediately address following announcement of the new reform measures and planning for further reform measures to come.
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Consolidations - losses
Author(s):
Paul ABBEY
This seminar paper discusses losses in consolidation, including: transferring losses - COT issues, loss factors and value transfers, groups carrying forward losses - transferring, COT and SBT, strategies to maximise outcomes.
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