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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


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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