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Leaving entities presentation

Published on 19 May 05 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This presentation covers:

  • traps in building up the exit cost base
  • calculating the gain, is it capital, revenue, pre-CGT?
  • partial divestments and the issues
  • IFRS and leaving calculations
  • recognising assets and liabilities on leaving.

Author profiles:

Author Photo - Tony STOLAREK
Tony STOLAREK
Tony is a Partner in the Ernst & Young National Tax Group and has been involved with tax consolidation since its creation emerging from the Ralph RBT. Tony was a member of the Tax Consolidation Joint Design team of Treasury, ATO and professionals, and remains a member of the NTLG Consolidation Subcommittee and various working groups dealing with consolidation practice, emerging law and ATO compliance initiatives for consolidating groups. Tony is a member of the ICAA National Tax Technical Committee and chairs it’s Consolidation Working Group.
Current at 9 February 2009
Click here to expand/collapse more articles by Tony STOLAREK.
 
Andy MILTON
Andy is a member of the Consolidation Centre of Expertise in the Law and Practice Business Line of the Australian Taxation Office. Andy is primarily involved with issues relating to the asset cost setting process on entry and exit from a tax consolidated group. Andy’s role in the Australian Taxation Office also extends to matters associated with the interpretation of accounting standards and their impact on the Australian taxation system.
Current at 9 February 2009 Current at 14 May 2009

 

Individual sessions

Intra-group transactions - are they now irrelevant?

Author(s):  Ken SPENCE

Materials from this session:

Financing implications

Author(s):  Peter COLLINS

Materials from this session:

Tax sharing agreements - theory and practice

Author(s):  Matt HAYES

Materials from this session:

RITA and NITA - some emerging issues around the new consolidations regime

Author(s):  Alf CAPITO

Materials from this session:

Acquisitions and disposals - specific contractual clauses and considerations

Author(s):  Richard HENDRIKS

Materials from this session:

Getting the most out of your 'tax cost setting amount'

Author(s):  Hayden SCOTT

Materials from this session:

Is there really a calm after the formation storm?

Author(s):  Richard BUCHANAN,  Paul CULIBRK

Materials from this session:

Losses: re-evaluating available fraction choices

Author(s):  David ROMANS

Materials from this session:

Consolidation: the risk reviews

Author(s):  Peter COAKLEY

Materials from this session:

CGT interactions

Author(s):  Grant CATHRO

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Acquisitions: tax structuring and IFRS accounting

Author(s):  Trevor HUGHES

Materials from this session:

Valuations: best practice and best defence against disputes

Author(s):  Jim DELANY,  John HOPE

Materials from this session:

Consolidation: SME issues

Author(s):  Gordon S COOPER,  Gerald JAWORSKI,  James TARGETT

Materials from this session:

The intent of the consolidation regime

Author(s):  Michael D'ASCENZO

Materials from this session:

Leaving entities

Author(s):  Andy MILTON,  Tony STOLAREK

Materials from this session:

Mining industry tax consolidation issues

Author(s):  Michael MCCORMAK,  Mark MURCHISON,  Anthony PORTAS

Materials from this session:

Foreign owned groups

Author(s):  Geoff LEHMANN,  Jenny WONG

Materials from this session:

Further details about this event:

 

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