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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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